GR 31369; (October, 1977) (Digest)
G.R. No. L-31369 October 18, 1977
DY PAC & COMPANY INC., petitioner, vs. COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE, respondents.
FACTS
The Commissioner of Internal Revenue assessed Dy Pac & Company, Inc. for forest charges and sales tax deficiencies totaling P139,641.25 for the period April 1961 to May 1963. The petitioner protested this assessment on April 19, 1967, and sent a follow-up letter on July 3, 1967. In response, the Commissioner issued a letter dated October 18, 1967, received by Dy Pac on November 7, 1967, which denied the request for cancellation. This letter demanded payment “for the last time” within thirty days, warning of enforced collection and criminal prosecution. Unsatisfied, Dy Pac wrote to the Secretary of Finance on December 2, 1967, who referred the matter back to the Commissioner. The Commissioner reiterated his demand via a letter dated May 23, 1968, received by Dy Pac on June 5, 1968. Dy Pac finally filed a petition for review with the Court of Tax Appeals (CTA) on July 5, 1968.
ISSUE
Whether the petition for review filed with the CTA was filed within the 30-day reglementary period prescribed under Section 11 of Republic Act No. 1125 .
RULING
No. The Supreme Court affirmed the CTA’s dismissal of the petition for lack of jurisdiction due to late filing. The Court held that the appealable “decision” of the Commissioner was his letter of October 18, 1967, received on November 7, 1967. This letter constituted a final decision as it clearly and unequivocally denied the protest, demanded payment “for the last time,” and stated the consequences of non-payment, thereby indicating finality. Consequently, the 30-day period to appeal began to run from November 7, 1967, and expired on December 7, 1967. The subsequent request for reconsideration directed to the Secretary of Finance, an official not authorized by law to review the Commissioner’s decisions, did not suspend the running of the appeal period. Even assuming it did, the petition filed on July 5, 1968, was still filed 25 days beyond the reglementary period, computed from the receipt of the Commissioner’s later letter of May 23, 1968. The period to appeal is jurisdictional and non-extendible; thus, the failure to file seasonably rendered the tax assessment final and executory.