Mom Dionisia Pacquioa, Under BIR Investigation
It was reported by the Philippine Daily Inquirer that the lawyers of MomPac elevated to the Court of Tax Appeals (CTA) her deficiency tax assessment (for the failure of the BIR Chief to answer the protest within 180 days from the filing thereof). In ETM-opinion, the decision of MomPac is appropriate.
Why ETM disfavours this type of action?
1. Inaction of the BIR to resolve a protest on deficiency tax assessment doesn't create harmful effect on the part of the protester. In fact, the delay will definitely harm the Government. Meaning, the money will remain intact in the pocket of the taxpayer.
2. Elevating a deficiency tax assessment to the CTA will definitely needs more cash outlay than what is being so assessed. The protester now needs to pay for (a) services of a lawyer, (b) judicial fee of the CTA, and the worst of all, (c) make a cash bond twice the amount to the tax so assessed.
3. The benefits of "204" will no longer be available. Thus, any tax so determined by the CTA shall be paid in full including the penalty, surcharge and interest related thereto.
4. The collection of taxes so assessed had been facilitated by the protester himself at her own personal expenses.
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