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Lascona Land Co. Inc. vs.

Commission of Internal Revenue

FACTS:

March 27, 1998


April 20, 1998
- CIR issued an assessment
- Lascona Filed a
notice for the year 1993
protest.
amounting to P 753K.

March 3, 1999

NO DECISION in the -Notwithstanding the inaction of the CIR.


lapsed of 180 days: The The Regional Director of BIR send a letter
CIR did not act on the to petitioner that in the lapse of 180 days
matter of the protest. petitioner must file within 30 days a
petition for review with the CTA, failure
to do so, will render the assessment final
and executory .
• Lascona Land Co. Inc. vs. Commission of Internal Revenue
FACTS: April, 12 1999 Jan 4, 2000

-Petitioner filed a petition for -CTA Ruled in Favor of Lascona.


review with the Court of Tax
appeals.

CTA held that in cases of inaction by the CIR


on the protested assessment, Section 228 of
the NIRC provided two options for the
taxpayer: (1) appeal to the CTA within thirty Dissatisfied, the CIR filed an
(30) days from the lapse of the one hundred appeal before the CA.
eighty (180)-day period, or (2) wait until the
Commissioner decides on his protest before
he elevates the case.
• Lascona Land Co. Inc. vs. Commission of Internal Revenue
FACTS:
October 25, 2005

-Court of Appeals granted the CIR’s


petition and set aside the Decision
dated January 4, 2000 of the CTA
• Lascona Land Co. Inc. vs. Commission of Internal Revenue
ISSUE: Whether or not the subject assessment has become final and executory due to
failure of petitioner to file an appeal before the CTA within Thirty(30) days from the
lapse of One hundred eight (180) day period pursuant to Sec 228 of NIRC?

RULING:
NO. The Supreme court cited its own ruling in the case of RCBC v. CIR, 522 SCRA 144
(2007), the Court has held that in case the Commissioner failed to act on the disputed
assessment within the 180-day period from date of submission of documents, a
taxpayer can either:
(1) file a petition for review with the Court of Tax Appeals within 30 days after
the expiration of the 180-day period; or
(2) await the final decision of the Commissioner on the disputed assessments and
appeal such final decision to the Court of Tax Appeals within 30 days after receipt
of a copy of such