l\epublic of tbe tlbilippine.
s'
~upreme Qtourt
jiaguio Qtitp
FIRST DIVISION
NOTICE
Sirs/Mesdames:
Please take notice that the Court, First Division, issued a
Resolution dated April 19, 2022 which reads as follows:
"G.R. No. 258101 (Nueva Ecija II Electric Cooperative, Inc.
Area II (NEBCO II Area II) v. Commissioner of Internal
Revenue).- This Court resolves to DENY the instant Petition for
Review on Certiorari and AFFIRM the assailed Resolutions dated 10
March 2021 1 and 28 October 2021 2 of the Court of Tax Appeals En
Banc (CTA EB) in CTA EB No. 2319 for failure of petitioner Nueva
Ecija II Electric Cooperative, Inc. Area II (petitioner) to show that the
CTA EB committed any reversible error in affirming the dismissal of
the Petition before the CTA First Division for lack of jurisdiction.
As correctly ruled by the CTA EB, Section 228 3 of Republic
Act (RA) No. 8424, or the National Internal Revenue Code, as
amended (hereafter, Tax Code) unmistakably provides that the one
hundred eighty ( 180)-day period should be reckoned from the
"submission of documents," which in this case was on 19 September
- over - three (3) pages ...
93-A
Signed by Court of Tax Appeals Associate Justices Juanito C. Castaneda Jr. , Erlina P. Uy, Ma.
Belen M. Ringpis-Liban, Catherine T. Manahan, Jean Marie A. Bacorro-Villena, and Maria
Rowena Modesto-San Pedro. Presiding Justice Roman G. Del Rosario on leave; Rollo, pp. 83-
88.
Signed by Court of Tax Appeals Presiding Justice Roman G. Del Rosario, Associate Justices
Juanito C. Castaneda Jr., Erlina P. Uy, Ma. Belen M. Ringpis-Liban, Catherine T. Manahan,
Jean Marie A. Bacorro-Villena, Maria Rowena Modesto-San Pedro, and Marian Ivy F. Reyes-
Fajardo; Rollo, pp. 90-97.
Section 228. Protesting of Assessment. - When th e Commissioner or his duly authorized
representative finds that proper taxes should be assessed, he shall first notify the taxpayer of
his findings: provided, however, That a preassessment notice shall not be required in the
following cases:
xxxx
If the protest is denied in whole or in part, or is not acted upon within one hundred eighty
(I 80) days from submission of documents, the taxpayer adversely affected by the decision or
inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the
said decision, or from the lapse of one hundred eighty (180)-day period; otherwise, the
decision shall become final , executory and demandable.
RESOLUTION 2 G.R. No. 258101
April 19, 2022
2016. Perforce, the statutory 180-day period lapsed on 18 March
2017. From such point, petitioner had thirty (30) days, or until 17
April 2017, to elevate the case to the CTA. However, it filed its
Petition only on 2 June 201 7, which is beyond the reglementary
period provided by the law. Notably, Section 3.1.44 of Revenue
Regulations (RR) No. 12-99, as amended by RR No. 18-13, which
implements Section 228 of the Tax Code, provides for alternative
courses of action to the taxpayer upon its receipt of the Final Decision
on Disputed Assessment issued by the authorized representative of
respondent Commissioner on Internal Revenue (respondent),5
including the option of elevating the protest to the respondent himself
through a request for reconsideration. However, nowhere in said
provision does it provide that a fresh 180-day period is granted to the
respondent to act on such administrative appeal. As aptly observed by
the CTA EB, upholding petitioner's argument would run contrary to
the clear language of Section 228 and would unduly expand the period
provided by the law. Necessarily, taxpayers must exercise their rights
in the manner and within the periods provided by statute and the
pertinent regulations. 6 "It bears to stress that the perfection of an
appeal within the statutory period is a jurisdictional requirement and
failure to do so renders the questioned decision or decree final and
executory and no longer subject to review." 7
All told, the Petition must be denied.
With the denial of the instant Petition for Review on Certiorari,
petitioner's concurrent application for the issuance of a temporary
restraining order and/or writ of preliminary injunction is necessarily
DENIED.
- over -
93-A
3.1.4 Disputed Assessment. - The taxpayer or its authorized representative or tax agent may
protest administratively against the aforesaid FLD/F AN within thirty (30) days from date of
receipt thereof. The taxpayer protesting an assessment may file a written request for
reconsideration or reinvestigation defined as follows:
xxxx
If the protest is denied, in whole or in part, by the Commissioner's duly authorized
representative, the taxpayer may either: (i) appeal to the Court of Tax Appeals (CT A) within
thirty (30) days from date of receipt of the said decision ; or (ii) elevate his protest through
request for reconsideration to the Commissioner within thirty (30) days from date of receipt of
the said decis ion. No request fo r reinvestigation shall be allowed in administrative appeal and
only issues raised in the decision of the Commissioner's duly authorized representative shall
be entertained by the Commissioner.
xxxx
See Commissioner of Internal Revenue v. V. Y. Domingo Jewellers, Inc. , G.R. No. 22 1780, 25
March 2019.
See Philippine Amusement and Gaming Corp. v. Bureau of Internal Revenue, 779 PHIL 547-
562 (27 January 2016).
Misnet, Inc. v. Commissioner of Internal Revenue, G.R. No. 2 10604, 3 June 2019.
RESOLUTION 3 G.R. No . 25810 1
April 19, 2022
The petitioner's manifestation dated 9 December 2021 stating
that a soft copy of the motion for extension was electronically filed on
8 December 2021, with attached verified declaration of the said
motion, is NOTED.
SO ORDERED." Gaerlan, J., on official leave.
By authority of the Court:
Divisio
by:
MARIA TERESA B. SIBULO
Deputy Division Clerk of Court
93-A
ROVERO TAMAYO & PARTNERS Court of Tax Appeals
Counsel for Petitioner National Government Center
Unit H, 2 nd Floor, Dea1john II Building Diliman, 1101 Quezon City
27 President's Avenue, Barangay BF (CTA EB No. 23 19)
1720 Parafiaque City (CTA Case No. 9605)
The Solicitor General
134 Amorsolo Street, Legaspi Village
1229 Makati City
The Commissioner
BUREAU OF INTERNAL REVENUE
Litigation Division
Room 703, BIR National Office Building
Agham Road, Diliman
I IO 1 Quezon City
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