FACTS:
In January 2007, the City Treasurer of Manila assessed China Bank Corporation (CBC) a tax liability consisting of local business tax, business permits, and other fees for taxable year 2007. On 15 January 2007, CBC paid the assessed amount and protested in a letter the imposition of additional business tax.
On 27 March 2007, CBC reiterated its protest and, citing the inaction of the City Treasurer on its protest, demanded for the refund of the tax paid under protest. On 17 April 2007, it filed a judicial claim for refund with the RTC.
ISSUE(S):
Whether or not petitioner’s protest against the assessment was properly filed.
HELD:
YES. The law does not prescribe any formal requirement to constitute a valid protest. It is sufficient if what has been filed contains the spontaneous declaration made to acquire or keep some right or to prevent an impending damage. Accordingly, a protest is valid so long as it states the taxpayer’s objection to the assessment and the reasons therefor.
In this case, CBC was able to properly file its protest against the assessment of the City Treasurer when it filed its letter on 15 January 2007 questioning the imposition while paying the assessed amount. In the said letter, the petitioner was unequivocal in its objection , stating that it took exception to the assessment made by the City Treasurer and its reasons for doing so.
