COMMISSIONER OF CUSTOMS vs. MARINA SALES, INC .- Motion for Reconsideration
Category: General Taxation
COMMISSIONER OF CUSTOMS vs. MARINA SALES, INC .- Motion for Reconsideration
ISSUE:
Is a Motion for Reconsideration from the decision of a division of the Court of Tax Appeals mandatory prior to elevating the case to the Court of Tax Appeals en banc?
HELD:
YES. The use of the term “must” clearly indicates that the requirement is mandatory and not merely directory. There is no exigent and persuasive reason (such as relieving a litigant of injustice) to relax the rules in this case.
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2524 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
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- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
COMMISSIONER OF CUSTOMS vs. MARINA SALES, INC .- Motion for Reconsideration
Category: General Taxation
COMMISSIONER OF CUSTOMS vs. MARINA SALES, INC .- Motion for Reconsideration
ISSUE:
Is a Motion for Reconsideration from the decision of a division of the Court of Tax Appeals mandatory prior to elevating the case to the Court of Tax Appeals en banc?
HELD:
YES. The use of the term “must” clearly indicates that the requirement is mandatory and not merely directory. There is no exigent and persuasive reason (such as relieving a litigant of injustice) to relax the rules in this case.
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2524 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR - - 1294 Hits
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
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