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Manila Bulletin devider Philippines devider National devider BIR wins P46M tax case case vs Legazpi City-based construction firm

BIR wins P46M tax case case vs Legazpi City-based construction firm

Published Sep 1, 2022 09:33 am

The Court of Tax Appeals (CTA) has given the Bureau of Internal Revenue (BIR) the go-signal to collect more than P46 million in back taxes from a construction firm based in Legazpi City.

The Court en banc reversed the resolution issued by Its First Division dismissing the deficiency tax assessment issued against RYU Construction for violating the latter's due process right.

In a 26-page resolution, the full court said it overturned the earlier verdict because the company elevated the case late, or 44 days after the the deadline in the submission of motion to review.

Court records showed RYU filed its protest on June 3, 2017, instead of April 17, 2017, the last day of filing.

The resolution stated that under Section 228 of the Tax Code, a taxpayer may file to the CTA a protest within 30 days after receiving the BIR adverse decision, or 180 days of inaction on a protest.

For filing the protest late, the full court stated it has not acquired jurisdiction over the case, "thus it's only recourse is to dismiss it.'

The BIR slapped the construction company with P46.5 million deficiency income and value-added deficiency taxes for the years 2007 to 2010.

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