TAXATION LAW II | San Agustin v. CIR, G.R. no. 138485, September 10, 2001

San Agustin v. CIR, 

G.R. no. 138485, September 10, 2001


Facts petitioner submits that The filing of a claim for refund [is] not essential before the filing of the petition for review.


Held Petitioner correct. To hold that the taxpayer has lost the right to appeal from the ruling on the disputed assessment but must prosecute his appeal under Section 306 of the Tax Code, which requires a taxpayer to file a claim for refund of the taxes paid as a condition precedent to his right to appeal, would in effect require of him to go through a useless and needless ceremony that would only delay the disposition of the case—the law should not be interpreted as to result in absurdities.







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