Petitioner in a letter protested against the Final Assessment Notice (FAN) issued against it for deficiency income tax and VAT. Thereafter, it received on 04 August 2005 respondent’s Final Decision on Disputed Assessment (FDDA) denying the protest, apprising petitioner of its tax liabilities, and requesting the immediate payment thereof. It filed a Letter of Reconsideration on 01 September 2005.
After respondent demanded payment of its tax liabilities in a Preliminary Collection Letter, petitioner filed a petition for review before the CTA on 20 October 2005. CTA dismissed the petition for being filed out of time.
Whether or not a motion for reconsideration of the FDDA tolls the period to appeal to the CTA.
NO. Since petitioner received the denial of its administrative protest on 04 August 2005, it had thirty days or until 03 September 2005 to file a petition for review before the CTA Division. It filed one, however, on 20 October 2005, hence it was filed out of time. A motion for reconsideration of the denial of the administrative protest does not toll the 30-day period to appeal to the CTA.