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Manila Bulletin devider Philippines devider National devider CTA clears Marikina handbag maker of tax evasion charges

CTA clears Marikina handbag maker of tax evasion charges

Published Jan 24, 2023 01:20 pm

The Court of Tax Appeals (CTA) has cleared a Marikina-based businessman of tax evasion charges for the failure of the Bureau of Internal Revenue (BIR) to follow its audit guidelines.

The court's First Division stated that Rodolfo Q. Reyes, sole proprietor of Celia' Handbag of Calumpang, Marikina City was not given due process when the BIR slapped him with almost P4 million deficiency income tax for the year 2011.

Reyes started the business of manufacturing handbags in 1984. The business was closed in 2016.

In a 28-page decision, the court said the tax assessment notices to Reyes were void as they were served beyond the three-year period as prescribed under Section 203 of the Tax Code.

It added that the final assessment notice (FAN) has no due date for the payment of deficiency tax violating the taxpayer's right to due process.

"The FAN only requested the taxpayer to pay the tax," said Presiding Justice Roman G. Del Rosario who wrote the resolution.

He added the assessment was void for having been issued beyond the three-year prescripted and due date for the payment was not specified in violation of the taxpayer's right to due process.

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