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Manila Bulletin devider Philippines devider National devider CTA denies Xytrix Systems' petition vs BIR's P30.25-M tax assessment

CTA denies Xytrix Systems' petition vs BIR's P30.25-M tax assessment

Published Feb 19, 2026 03:53 pm
The Court of Tax Appeals (CTA) has denied the petition of Xytrix Systems Corporation as it upheld the Bureau of Internal Revenue's (BIR) P30.25 million tax assessment for 2017 and the payment of P9,945 in delinquency interests.
Google says Xytrix Systems is an information technology company specializing in the distribution and retail of data storage products, visual systems, and IT infrastructure solutions.
Xytrix Systems’ petition before the CTA on Nov. 4, 2022 sought the nullification of the assessments and the warrant of distraint or levy (WDL) dated Oct. 7, 2022, covering its alleged deficiency income tax, value added tax (VAT), expandable withholding tax (EWT), and miscellaneous tax for 2017 amounting to P30,250,289.18.
The firm argued that the assessments are void as it did not receive the preliminary assessment notice (PAN) prior to the issuance of the formal letter of demand (FLD) and formal assessment notice (FAN). Thus, it said, it was deprived of due process and the assessments were null and void.
It also told the CTA that the WDL is invalid on the ground that it was not signed by the Revenue District Officer, who is the proper approving authority for the issuance of the WDL.
However, the CTA found the firm’s arguments lacking in merit. The CTA said that Xytrix failed to timely protest the FLD and FAN. And since it did not file a timely and valid protest, the CTA said that there exist no disputed assessments.
Despite contentions against the WDL, the CTA ruled that it was valid as Regional Director Edgar B. Tolentino, who signed the subject WDL, was indeed a duly authorized person to sign and approve WDLs.
The 22-page decision was written by Associate Justice Henry S. Angeles with the concurrence of Associate Justice Marian Ivy F. Reyes-Fajardo.
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