FISHWEALTH CANNING CORPORATION vs. CIR- Court of Tax Appeals
Category: Tax Remedies
FISHWEALTH CANNING CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE- Court of Tax Appeals
FACTS:
Petitioner was assessed for income tax, Value Added Tax and withholding tax. After Court of Tax Appeals issued a Final Decision on Disputed Assessment, Petitioner filed a Letter of Reconsideration with the CIR instead of appealing the same to the Court of Tax Appeals within 30 days. The CIR then issued a Preliminary Collection Letter which prompted the Petitioner to file its Petition with the Court of Tax Appeals. CIR argued that the Petition with the Court of Tax Appeals was filed out of time.
ISSUE:
Did the filing of a Reconsideration toll the running of the 30-day period to appeal to the Court of Tax Appeals?
HELD:
NO. A Motion for Reconsideration of the denial of the administrative protest does not toll the 30-day period to appeal to the Court of Tax Appeals.
Related Philippine Law Resources:
Newer Philippine Law Resources:
- RAYTHEON PRODUCTION VS. CIR- Tax Compromise -
- PHILIPPINE BRITISH ASSURANCE COMPANY, INC. vs. BUREAU OF CUSTOMS- Customs Bonds -
- REPUBLIC ACT NO. 9503 - AMENDMENT TO THE Court of Tax Appeals LAW -
- RIZAL COMMERCIAL BANKING CORPORATION vs. CIR- Protest Tax Assessments -
- CITY OF MANILA vs. COCA-COLA BOTTLERS PHILIPPINES, INC.- CTA, Double Taxation -
Additional Law Reading:
- REPUBLIC ACT NO. 10021 -EXCHANGE OF INFORMATION BY THE BUREAU OF INTERNAL REVENUE ON INTERNATIONALLY -
- CIR vs. METRO STAR SUPERAMA, INC.- Pre-Assessment Notice -
- COMMISSIONER OF INTERNAL REVENUE VS. AQUAFRESH SEAFOODS, INC. - Fair Market Value -
- COMMISSIONER OF INTERNAL REVENUE vs. AICHI FORGING COMPANY OF ASIA, INC.- Tax Refund -
- CIR vs. KUDOS METAL CORPORATION- Waiver of the Statute of Limitations -
Popular in BATASnatin:
- ALLIED BANKING CORPORATION vs. CIR- Formal Letter of Demand, Tax Assessment - - 294 Hits
- CITY OF MANILA vs. COCA-COLA BOTTLERS PHILIPPINES, INC.- CTA, Double Taxation - - 276 Hits
- PHILIPPINE BRITISH ASSURANCE COMPANY, INC. vs. BUREAU OF CUSTOMS- Customs Bonds - - 267 Hits
- LUCAS ADAMSON vs. COURT OF APPEALS- Deficiency Tax Assessment - - 242 Hits
- COMMISSIONER OF INTERNAL REVENUE vs. AICHI FORGING COMPANY OF ASIA, INC.- Tax Refund - - 227 Hits
FISHWEALTH CANNING CORPORATION vs. CIR- Court of Tax Appeals
Category: Tax Remedies
FISHWEALTH CANNING CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE- Court of Tax Appeals
FACTS:
Petitioner was assessed for income tax, Value Added Tax and withholding tax. After Court of Tax Appeals issued a Final Decision on Disputed Assessment, Petitioner filed a Letter of Reconsideration with the CIR instead of appealing the same to the Court of Tax Appeals within 30 days. The CIR then issued a Preliminary Collection Letter which prompted the Petitioner to file its Petition with the Court of Tax Appeals. CIR argued that the Petition with the Court of Tax Appeals was filed out of time.
ISSUE:
Did the filing of a Reconsideration toll the running of the 30-day period to appeal to the Court of Tax Appeals?
HELD:
NO. A Motion for Reconsideration of the denial of the administrative protest does not toll the 30-day period to appeal to the Court of Tax Appeals.
Related Philippine Law Resources:
Newer Philippine Law Resources:
- RAYTHEON PRODUCTION VS. CIR- Tax Compromise -
- PHILIPPINE BRITISH ASSURANCE COMPANY, INC. vs. BUREAU OF CUSTOMS- Customs Bonds -
- REPUBLIC ACT NO. 9503 - AMENDMENT TO THE Court of Tax Appeals LAW -
- RIZAL COMMERCIAL BANKING CORPORATION vs. CIR- Protest Tax Assessments -
- CITY OF MANILA vs. COCA-COLA BOTTLERS PHILIPPINES, INC.- CTA, Double Taxation -
Additional Law Reading:
- REPUBLIC ACT NO. 10021 -EXCHANGE OF INFORMATION BY THE BUREAU OF INTERNAL REVENUE ON INTERNATIONALLY -
- CIR vs. METRO STAR SUPERAMA, INC.- Pre-Assessment Notice -
- COMMISSIONER OF INTERNAL REVENUE VS. AQUAFRESH SEAFOODS, INC. - Fair Market Value -
- COMMISSIONER OF INTERNAL REVENUE vs. AICHI FORGING COMPANY OF ASIA, INC.- Tax Refund -
- CIR vs. KUDOS METAL CORPORATION- Waiver of the Statute of Limitations -
Popular in BATASnatin:
- ALLIED BANKING CORPORATION vs. CIR- Formal Letter of Demand, Tax Assessment - - 294 Hits
- CITY OF MANILA vs. COCA-COLA BOTTLERS PHILIPPINES, INC.- CTA, Double Taxation - - 276 Hits
- PHILIPPINE BRITISH ASSURANCE COMPANY, INC. vs. BUREAU OF CUSTOMS- Customs Bonds - - 267 Hits
- LUCAS ADAMSON vs. COURT OF APPEALS- Deficiency Tax Assessment - - 242 Hits
- COMMISSIONER OF INTERNAL REVENUE vs. AICHI FORGING COMPANY OF ASIA, INC.- Tax Refund - - 227 Hits
BATASnatin The Firm
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