Republic of the Philippines v Marsman Development Co.; G.R. No. L-18956; 27 Apr 1972

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In a letter dated 28 December 1954 under the signature of its counsel, Atty. Pedro Moya, defendant corporation acknowledged receipt of the assessments issued against it, requested to be furnished an itemized statement  of the said taxes with notice of its intention to question the validity and the legality of the assessments. In reply, the BIR told defendant corporation, among others, to make its request for reinvestigation or reexamination of tax assessments in writing under oath and to submit documents in support of the request.

A series of exchanges between the two parties ensued with the defendant corporation not doing anything to comply with what was asked of it. On 27 April 1956, the BIR issued final tax notices and, on 03 July 1956, a warrant of distraint and levy.

Whether or not the prescriptive period for collection was tolled by the filing of a motion for reconsideration.

NO. The mere filing of a motion for reconsideration does not suspend the running of the period for the collection of the tax. Any assessment made by the Bureau is supposed to be final and executory, insofar as the taxpayer is concerned, unless revised by the Bureau in accordance with law and regulations, but it is to be emphasized that a taxpayer cannot delay the collection of taxes by the simple expedient of barely asking for clarification or reconsideration, very often unnecessary and unwarranted, without doing anything to comply with the statutory and reglementary requirements for the reconsideration of the assessment made against him.

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