A final letter of demand and a letter by the Revenue District Officer do not constitute final decision appealable to the CTA absent the words “decision” and “appeal”.

On January 27, 2011, taxpayer received from the BIR Regional Director a Formal Letter of Demand (“FLD”) assessing it for deficiency taxes. On February 25, 2011, taxpayer filed a protest against the FLD. The protest was forwarded to the Revenue District Office (RDO) for appropriate action. On September 19, 2011, the RDO wrote the taxpayer that it was standing pat on the assessment although the same has been revised. On November 16, 2011, taxpayer filed a petition for review before the CTA. The Court ruled that the petition was prematurely filed, therefore the Court had no jurisdiction. The FLD is not a final decision appealable to the CTA. Even if the FLD were to be considered decisions, taxpayer would have only until February 26, 2011 to appeal to the CTA. The assessment would already have become final, executory and demandable. Neither was the RDO’s letter dated September 19, 2011 ripened into to an appealable decision. There is nothing in the RDO letter that conveys a sense of finality. The letter did not use the words “decision” and “appeal”. To qualify as decision on disputed assessments, the language or tenor must clearly, unequivocally, and indubitably convey the final determination on the disputed assessment. (Brixton Investment Corporation vs. Commissioner of Internal Revenue, CTA EB No. 1099, April 05, 2015)