Panganiban

FACTS:Respondent received an assessment letter dated 09 February 1990 stating that it had delinquent taxes due. It subsequently filed its motion for reconsideration on 23 March 1990. In support of its request for reconsideration, it sent to the CIR additional documents on 18 April 1990. The next communication respondent received was already the Final Notice Before Seizure dated 10 November 1994. ISSUE(S):Whether or not the Final Notice Before Seizure constitutes the final decision of the CIR appealable to the CTA. HELD:YES. The Final Notice Before Seizure cannot but be considered as the CIR’s decision disposing of the request for reconsideration…

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FACTS: By virtue of a Letter of Authority, petitioner caused the examination of the books of accounts and other accounting records of respondent corporation for the years ending 1986, 1987 and 1988. Petitioner filed a criminal complaint before the Department of Justice (DOJ) against respondent corporation, its president and treasurer for alleged evasion of taxes. Respondents received a subpoena from the DOJ in connection with the criminal complaint filed against them. ISSUE(S): Whether or not the criminal complaint for tax evasion is considered an assessment. HELD: NO. Not all documents coming from the BIR containing a computation of the tax…

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