FISHWEALTH CANNING CORPORATION vs.

COMMISSIONER OF
INTERNAL REVENUE - Court of Tax Appeals
G.R.179343

FACTS:
Petitioner was assessed for income tax, Value Added Tax and withholding tax. After
Court of Tax Appeals issued a Final Decision on Disputed Assessment, Petitioner
filed a Letter of Reconsideration with the CIR instead of appealing the same to the
Court of Tax Appeals within 30 days. The CIR then issued a Preliminary Collection
Letter which prompted the Petitioner to file its Petition with the Court of Tax
Appeals. CIR argued that the Petition with the Court of Tax Appeals was filed out of
time.

ISSUE:
Did the filing of a Reconsideration toll the running of the 30-day period to appeal to
the Court of Tax Appeals?

HELD:
NO. A Motion for Reconsideration of the denial of the administrative protest does not
toll the 30-day period to appeal to the Court of Tax Appeals.