Scribd
Upload
46 views2 pages

Allied Banking Corporation v. CIR

This document summarizes a tax case involving Allied Banking Corporation receiving a Preliminary Assessment Notice from the BIR, which it disputed. In response, the BIR issued a Formal Letter of Demand with Assessment Notices. The CTA ruled that this letter was considered the CIR's final decision and was appealable to the CTA within 30 days, as the language and tenor of the letter indicated finality of the decision. While normally a Formal Assessment Notice would be protested, in this case the CIR was estopped from claiming the petitioner should have protested the FAN instead of appealing directly to the CTA based on the language in the demand letter.

Uploaded by

Lucifer Morning
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
46 views2 pages

Allied Banking Corporation v. CIR

This document summarizes a tax case involving Allied Banking Corporation receiving a Preliminary Assessment Notice from the BIR, which it disputed. In response, the BIR issued a Formal Letter of Demand with Assessment Notices. The CTA ruled that this letter was considered the CIR's final decision and was appealable to the CTA within 30 days, as the language and tenor of the letter indicated finality of the decision. While normally a Formal Assessment Notice would be protested, in this case the CIR was estopped from claiming the petitioner should have protested the FAN instead of appealing directly to the CTA based on the language in the demand letter.

Uploaded by

Lucifer Morning
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

Digest for Tax 2

it should be the decision of the CIR on the


Allied Banking Corporation v. CIR disputed assessment

DOCTRINE/S: The tenor of the demand


letter is clear that the CIR had already
ISSUE/S: Whether or not a Formal Letter of
made a final decision and that the remedy of
Demand be construed as the final decision
the Petitioner was to appeal the same within
of the CIR appealable to the CTA under
30 days of receipt. This can be gleaned from
Republic Act 9282
the use of the terms “final decision” and
“appeal” which were deemed unequivocal
language pointing to the finality of the
decision.
RULING: YES

This is considered an exception to the


general rule on exhaustion of administrative
FACTS: Allied Banking Corporation
remedies since the CIR is considered
received a Preliminary Assessment Notice
estopped from claiming the same principle
from the BIR which it timely disputed. In
applies in its case. The tenor of the demand
response, the BIR issued a Formal Letter of
letter is clear that the CIR had already made
Demand with Assessment Notices, which
a final decision and that the remedy of the
partly reads:
Petitioner was to appeal the same within 30
It is requested that the above
days of receipt. This can be gleaned from
deficiency tax be paid immediately
the use of the terms “final decision” and
upon receipt hereof, inclusive of
“appeal” which were deemed unequivocal
penalties incident to delinquency.
language pointing to the finality of the
This is our decision based on
decision. While the Court cited the rules
investigation. If you disagree, you
relative to (a) protesting the FAN and not
may appeal the final decision within
the PAN and (b) counting the 30 day period
thirdy days from receipt hereof,
to appeal to the CTA from receipt of the
otherwise said deficiency tax
decision of the CIR and not issuance of the
assessment shall become final,
assessment, this particular case was deemed
executory and demandable
a clear exception in view of the CIR’s own
actions.
Instead of protesting the Final Assessment
Notice, the petitioner filed a Petition for
The petitioner cannot be blamed for not
Review with the CTA. The CTA dismissed
filing a protest against the FAN since the
the Petition stating that it is neither the
language used and the tenor indicate that it
assessment nor the formal demand letter
is the final decision of the respondent on the
itself that is appealable before it but instead
matter. Respondent is now estopped from

Page 1 of 2
Digest for Tax 2

claiming that he did not intend the Formal


Letter of Demand with Assessment Notices
to be a final decision

Page 2 of 2

You might also like