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Implied Denial - admin - 03-13-2023
YAP Vs. BIR, CTA NO. 10019
March 9, 2023
HIGHLIGHTS
Implied Denial
In instance when respondent (BIR) without categorically deciding the taxpayer's protest or request for reconsideration or reinvestigation, proceeds with distraint and levy or institutes an action for collection in the ordinary courts, the Supreme Court has considered this an implied denial.
Commissioner of Internal Revenue vs. Algue, Inc. , 241 Phil. 829 ( 1988) [Per J . Cruz,
First Division]
Remedy of the Taxpayer
The taxpayer's remedy then was to appeal to this Court within thirty (30) days from the date that it was notified of the warrant or collection suit.
Commissioner of Internal Revenue vs. South Entertainment Gallery, Inc., G.R. No.
225809, March 17, 2021.
A Collection Letter having the character of finality. Same character on Warrant of Distraint and Levy.