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Judicial Remedies

The document discusses various judicial remedies under tax law. It describes a case where a taxpayer filed for a refund for overpayment but the tax agency did not issue a decision. It analyzes whether the court had jurisdiction to review the appeal, and finds that it did since the refund claim period was about to expire. It also discusses suspension of the tax collection period and allowing an appeal due to counsel's negligence.

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darlene flores
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164 views1 page

Judicial Remedies

The document discusses various judicial remedies under tax law. It describes a case where a taxpayer filed for a refund for overpayment but the tax agency did not issue a decision. It analyzes whether the court had jurisdiction to review the appeal, and finds that it did since the refund claim period was about to expire. It also discusses suspension of the tax collection period and allowing an appeal due to counsel's negligence.

Uploaded by

darlene flores
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Judicial Remedies

1. On April 15, 2007, Imelda filed her income tax return for her 2006 income and paid the
tax due thereon. In 2008, when Imelda hired a new CPA to prepare her income tax
return, she was informed that she made an overpayment in her income tax return filed in
2007. Convinced that she erroneously computed her tax in favor of the government,
Imelda engaged the services of a lawyer and filed a written claim for refund of tax
erroneously collected with the CIR on December 15, 2008. On April 10, 2009, without
receiving a reply or decision on her claim for refund, Imelda's lawyer filed in the Court of
Tax Appeals a petition for review on her claim for refund of tax erroneously collected. Did
the Court of Tax Appeals acquire jurisdiction over the petition for review of Imelda?
1st answer: No, because the appeal is premature, there being no decision yet on said
claim for refund. The Court of Tax Appeals did not acquire jurisdiction over the appeal
because its jurisdiction is to review by appeal decisions of the CIR. 2nd answer: Yes,
because while the CIR has not yet rendered a decision on said claim for refund, the
pre-emptory period of two years within which a claim for refund of taxes erroneously
collected may be filed is about to expire on April 15, 2009 and the failure of the CIR to
act on the claim for refund is tantamount to denial of the taxpayer's claim, hence
appealable to the Court of Tax Appeals.
First answer is wrong, second answer is correct.
2. The period for collection of any tax by summary or judicial proceedings is suspended:

Any of the above.


3. Pacman received a formal letter of demand and final assessment notice (FLD/FAN). He
reasonably filed a protest and submitted all the necessary supporting documents but the
BIR failed to act on the protest. Thirty days after the lapse of 180 days from submission
of the relevant supporting documents, Pacman still has not elevated the matter to the
CTA. What remedy, if still any, can Pacman make?

He may file a motion to admit appeal if Pacman could prove that his failure to appeal
was due to the negligence of the counsel.
4.

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