CTA Case No. 258 (Resolution)

.\ ... 1 \ ~ '~ ' ~ -( \. ftEf>UBLIC OF THE PHILIPPINE. r( URT OF i.'AX APP E ALS � � lLlAI , I tition r,. ,� versus � .. T. A. o. 258 THE Ol GT . If ~~ ~VE lUi;; � espon en , X� � � � � - � ~ ~ ------ ~ E O L UTIO f 44 .otion "to is iss" has be n fil <i by r � on pond nt the ground that the pe� ition or revie fil d b yond �th - d peri d pre c rib d in ion ll of epubl~c c o . 1 25 . he record slo hat x ondent a cess d nd d nded from p tition r the ...aunts of � 3 1 1�~o . a2 f r tl p riod fr o 1948 to 195 nd �9 , 552. 82 for t period fro 1951 to 9~ � both s ~-i,l sales t X n all g gr ss ale 0 1 gs . he first assess- , .ont oc )I 7"' . 82 . ac bo n r duced to �2, 62.J . CO , p - "tion vvin pai the sur of 1,105. 82. It do s no appear wh n the original sess� nt v. ctu lly m de or is ua � It has be n o�n1 ho v r , respo d nt VttO e several le - t of e1.and to p itio r, ut o �11�� ~;;....., se of � Jun 195 ' D r 12, l955 nd F bruary 1' , 1956 hav on pr sented for consid ra ion. .rior to th lett -r of d~man � r ora p c i *c al ly , on re ru ry lO~ 195 , p i ion r est d re n i- deration of th as ss. t w i c: h t he provinc i l r&� ..... u a e t f riental indoro1 pr viou ly tempt d 282

.� c.. � , to ollect from hi, personally. sponden , throu h the cting ~hie � he � ss ent D p r ent, de� n1 s td request i June 7, l 55 an .r~iter d t~ r in is d� nd for the pa . nt of th � said t x obli at~on ithin t 10) o ys r m roc ipt of said latt r Ann x � This letter was rec ived by p tition r on August lB, 1955. ub- noth r l t r to re pond n offering to settle is ca a ic b y, i qu t . l o �e ied by t e in hi l t r of Dec r 12, 1,5 n r - c ei d y p 1t � ner on J nuary 9 , 1956. On th sad~ te oun�el for tion r g in r st con i� r atio f t e ~ision which was lik i d i d � 19 6. � hi 1 st lett r o r spond nt w c v y petitio er on Febru ry 29 , 1956, n on pril 21 l 56, he filed th pr nt peti ion for revie � e sole is u h r is whe h r or not th p - it!on t r r view s fil ithin day after re- "pt y pcti ioner of r pond nt ' s d ci ion, pur- su a.nt to <:: tion ll , epu lie J: ,t .Jo. 112 � eti io �r cl ims th e thir y� ay r'od f i this c s sho 1 b ,c ount d rm b \.1 y 29 , l o, dt h h i la 1 ter o tl ' ol� f c .t:Ved enu o : brua y 13, l 6, �tr in his petition f r con id rat.i.on . po nt 1 o tAn t o h r han � o hat t � riod oul e counted ro Augu$ /1e. 1 ~5 . the d p titio er 1 I . r ' ived r sponde ~s lett r ated Jun 283

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R.irO.L.UTcl � � 258 � .. 4 .. c: ~ inv lvi a d. pu ss SShent itlin t m in~ of ticcti n 7 1 o e pu lie Ac t o. 1125, which, if not ppe led o this Court ithin day~ fter r c ipt thoreof, pursuant o � tion 11 of said ct, beco es final and executory. ,. le asee sment mad by the ollector of nternal ev nue is he x.� v. sub nt 1 nd di po it� p rt of hls d cision x nta illa do rd ot x hppeals, � . t � l o. L-7384, De � 19� 1 5. ) Our opinion t at a 1 tter of demand or an - t issu 0y th �ollector of t rnal as a d ffect of a juclg � nt or d - ci �on finds u port n th c s o ull � u. o., 247. n h t c s , ' upr ourt of ~h nit State mad the following o sarv ions. l x i n ac � io y t w sov ... n, and necessarily th sovereign has on r �.ble c j;;J against v ry one v.ri hi � x ' 1 cl ss for th amou t la f lly i " . T! u s a u pr sc ib s h rul f axa ion . ;JOr.l � achinery mu t prov � ed ~ r a plyi, the rule to h f ct in a h a.pay r ' c en , in ord to asc - t i the no nt due. chose inst.ru' n- taliL r fer th purpo e is an ad.inist ctive a ncy ~ hos a tion is cal ed an s vSJ, nt . Th a~se~srent may b a v luation of pro- perty su ject o t xation hicl lu tion is to be multiplied by th statutory rat to ertai th amount of ax. Or i r ay inc ude th c lcul-tion and fix le amount of tax payanle, and ~ sessments of federal est te and inco e taxes are of thi t pe . n the tax is ss ssed the t x y r ~ill o~~ th ~ verei~n th a~o nt vhen the date i ed .o' law for pa ... nt arrivos. U fault in eet �ng th obl ...g t on cAlls for some . roc o 1r h r y p 1 ent c n b enforce � .h stat t ight remit the g v �� nment to' act� on t l 1 wh r in th taxp y r coul off�r uch d f so -e h h d. , judgment ainst him might collect d by the levy of an execution . But t~xcs ar the life- loo of gov r nt. an t ir pro. t and e rt in vailability n imperious need. �r out of min , th ef or , th .sovereign h t' sort d to mor drast c ns o c 1� (' J

OltJTI � � T.A. C/J 'E NO.� 258 ., lection. i given the ore of a judgm n 1 an if . he "oun a -sessed is not p id �� n due, adm!� nistr tiv o ficials a s .iz �he debtor' s pro J't t �s tisfy the deb-t. � n th� intant cas � no vtdenQ has been sub� itt&d y both p :t-ti s s to ben t' original as- . �� ment m de or i u by r�sp-cnd t. It ap.. th t p t �tion ~ � .e '!'ly as Feb� ruuy 10, 195~, in a lett r ttddres-sed to respondent ss ssrr:ent. �bvious r. the assess nt by etitioner on or l)e,f t � , Gn$1d ring the ass ssm.nt as n ing received on February l , 195'5, nd since a r qu &t foT �r consid :l!'&tion w� file . n t � at�, the 80-d y pe:r1od within hieb 0 p ��1 i tely su p: ode � Th .re� qu:est for r ons1d -at ' n was enied in the lett r of tbe Acting Chi�f , f t e A$sessment Depa.rtm.nt dat June 71 19!>5� whieh was received y p titioner o e not .lett�r to t spondent off rin to settle tb case ieably,. ut "h!ch may be cons-idered as .t'equ Gt for r consider ti n or revl$1on of the asse$S� nt cause, 1n upport f his ela foT r vision ., . he offera .nt submit do~umentary ev d nces to sup- port id claim. " (Annex o. 1, otion to 1smi$e.) This 12, 1955, which was received by pet!tioll! r �� n �an.. uary 9 1 1956. On th _ s � dat� ( anu8Zy 9, 1956). petition-er again reque�t� r �<ms:lderat!on which

� ... . � 258 "' " ... 6 .. �.; s ega�n d .nie :n 1 t r d F ru ry 1 #- 1956 d 11 ... dl r ei d - p t i er n r a:ry 29 , 1956. Under the f ct t t ~ ov it w ar of th op ht -::!' d y p riod 1it 4. in � hie 0 P"" 1� pel t o t i ourt comm n to r n r 1 56 nd a su-p nd on S pt 2 11 n c o nc d � un g�:in fr m F br�a y 19 6, th lett r of r nt 'at 956 a v y p tition r . h da he Dre- for r ie w s fi d (A il 2 . 1 .. 56) . Fr om u st 18, 1 56 to ' pt m r 1'\ l 6, there '� a n i t rv l of 1 d y ; n fro Fe ruary 29, 19 6 t o ril 2 , 1956 t1 r s an t . r 1 t rval of 33 days . iti n r had, t r or convu d a o 1 of 48 days b for fil!ng .i p 1 with hi ourt. n� l � th or s nt � pp al a f.l out f tim � it:on r ~;; ont n th t h 1 tt r d d Ju 7. 955 e an n t b d e .e 1 ion t . t in t f Section 7 of Republic A t ro . 1125, a s m as � gn d only by th ctin.., hi f f th ent epart nt o th ur au of In ernal . venu � It a o 1 in b ~ 1 of th respon- dent . find thi~ vi ithout m rit. T r qu st of p ition r for recon id r ti n dat a o- r u ry 10 1 5~ v addre s ' t "Th �.ono:t ol � Th . ol l c tor of Intern 1 v ue� and t sa s of ns Ne ed y t c: tin Chi f th sessm n D - 287

.�� � 258 , ar me t of he .e urea � h presu p ion i � that the Ac in Chief of h Ass nt par ent as author z d to act for and in a1f of lect r as in fact th . latter c n �der d th sa as h dec s on. ( r s ond nt ' s 1 tter dated ebr ry 13 195 , Ann x J 1 otion t o Di rnis � Fu thermore as w v alre dy dv rted to bov , -th c i ion of r spon ent wh ch i app lable o rt is t asse ment hie p titian r sou ht to b c n d r d in his le ter of f bruary o, 1955. !N VI� OF THE F'""..""""""'~�~~ finding th "r otion to D� is n r toriou th p tition tor revi should be� t i h eby. dismissed~ ith costs a ain t p titioner. 0 � il � July 31. 956. ''