G.R. No. L-13101; April 29, 1960
PANGASINAN TRANSPORTATION CO. INC., petitioner-appellant, vs. SILVERIO BLAQUERA, as Acting Collector of Internal Revenue, respondent-appellee.

FACTS

The Acting Collector of Internal Revenue originally assessed and demanded from Pangasinan Transportation Co. Inc. (Pantranco) the amount of P73,791.66 as documentary stamp tax plus a compromise penalty on February 12, 1954. Pantranco requested a reinvestigation on March 4, 1954. On September 16, 1954, the Collector denied the request and modified the assessment to P66,959.32. Pantranco received a letter enclosing this modified assessment on November 20, 1954. On December 2, 1954, Pantranco sought reconsideration, requesting the case be held in abeyance pending the Supreme Court’s decision in the Interprovincial Autobus Co., Inc. vs. Meer case. The Collector denied this request in a letter dated May 28, 1955, which Pantranco received on June 11, 1955. Pantranco filed a petition for review with the Court of Tax Appeals on July 2, 1955. The Tax Court dismissed the petition for being filed out of time, computing that the 30-day period to appeal began on November 20, 1954 (receipt of the modified assessment), was interrupted by the reconsideration request filed December 3, 1954, and resumed on June 11, 1955 (receipt of the denial), with the petition filed on the 34th day.

ISSUE

Whether the Court of Tax Appeals correctly dismissed Pantranco’s petition for review for having been filed beyond the 30-day period prescribed by law.

RULING

Yes, the Court of Tax Appeals correctly dismissed the petition. The Supreme Court affirmed the dismissal. The 30-day period to appeal to the Tax Court began to run on November 20, 1954, when Pantranco received the Collector’s definite decision (the modified assessment letter of September 16, 1954). This period was interrupted by Pantranco’s timely petition for reconsideration filed on December 3, 1954. The period resumed on June 11, 1955, when Pantranco received the denial of its reconsideration. Pantranco’s petition filed on July 2, 1955, was on the 34th day and therefore late. The 30-day period is jurisdictional and non-extensible. Pantranco’s argument for a 10-day deduction for attorney consultation lacks legal basis. Furthermore, Pantranco failed to show a valid defense, as the awaited Interprovincial Autobus case was later decided against the taxpayer’s position, holding that freight receipts of land carriers are subject to documentary stamp tax as bills of lading. The resolution was affirmed.