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Manila Bulletin devider Philippines devider National devider Firm loses bid to nullify P2.8-M tax assessments for filing petition a day late

Firm loses bid to nullify P2.8-M tax assessments for filing petition a day late

Published Jul 14, 2025 03:41 pm
July 14, 2025
Firm loses bid to nullify P2.8-M tax assessments for filing petition a day late
By Czarina Nicole Ong Ki
For filing its petition to dismiss a day late, Keys Realty and Development Corporation lost its bid before the Court of Tax Appeals (CTA) to nullify the alleged P2.8 million in deficiency income and value-added taxes for taxable year 2007 assessed by the Bureau of Internal Revenue (BIR).
The amended petition filed by Keys Realty on July 15, 2021 sought to nullify the Final Decision on Disputed Assessment (FDDA) dated Oct. 12, 2020 assessing the amount of P2,468,057.07 for deficiency income tax and P420,381.61 for deficiency value added tax (VAT) or a total assessment of P2,888,438.68.
The same petition also wanted the CTA to nullify the Warrant of Distraint or Levy (WDL) dated June 14, 2021 and Final Assessment Notice (FAN) or Assessment Notices dated Nov. 29, 2011, as well as to order the BIR to return all money or property that the BIR has illegally confiscated in the amount of P2,888,438.68.
Despite Keys Realty’s arguments, the CTA said it has no jurisdiction to entertain the case since Keys Realty filed the petition a day late.
The CTA explained: "Here, the Petition for Review was filed on July 15, 2021, praying, among others, for the nullification or cancellation of the WDL, which petitioner received on June 14, 2021. Counting 30 days from the latter date, petitioner had until July 14, 2021 to file the Petition for Review.
Under Section 11 of the CTA law, “any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue … may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for actions….”
Thus, the tax court said that regardless of the arguments of Keys Realty, the court is already precluded from taking cognizance of the firm’s petition.
The 18-page decision issued last July 7 was written by Associate Justice Corazon G. Ferrer-Flores with the concurrence of Associate Justices Ma. Belen M. Ringpis-Liban and Maria Rowena Modesto-San Pedro.
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