TAXATION LAW II | Philippine Journalists, Inc. v. CIR, G.R. NO. 162852, December 16, 2004

Philippine Journalists, Inc. v. CIR, 

G.R. NO. 162852, December 16, 2004


FACTS The first assigned error relates to the jurisdiction of the CTA over the issues in this case. The Court of Appeals ruled that only decisions of the BIR denying a request for reconsideration or reinvestigation may be appealed to the CTA. Since the petitioner did not file a request for reinvestigation or reconsideration within thirty (30) days, the assessment notices became final and unappealable. The petitioner now argue that the case was brought to the CTA because the warrant of distraint or levy was illegally issued and that no assessment was issued because it was based on an invalid waiver of the statutes of limitations. Whether the CTA has jurisdiction to determine if the warrant of distraint and levy issued by the BIR.


HELD YES. Appellate jurisdiction of the CTA is not limited to cases which involve decisions of the Commissioner of Internal Revenue on matters relating to assessments or refunds; The CTA is given the jurisdiction to determine if the warrant of distraint and levy issued by the BIR is valid and to rule if the Waiver of Statute of Limitations was validly effected.







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