Firstly, a demand letter for payment of delinquent taxes
(G.R. No. 148380, December 9, 2005) | MCACB may be considered a decision on a disputed or protested assessment. The determination on whether or not a demand Facts: letter is final is conditioned upon the language used or the tenor of the letter being sent to the taxpayer. In this case, the demand The controversy in this case started when the petitioner received letter received by the petitioner signified a character of finality for from the BIR deficiency tax assessments for the year 1984. it clearly indicates its firm stand against the reconsideration of When the petitioner filed a protest and requested for a the assessment when it indicated that failure to do so (to pay) reconsideration or cancellation of the same, the Chief of the would result in the issuance of a warrant of distraint and levy to Accounts Receivable and Billing Division of the BIR National enforce its collection without further notice. Office reiterated the tax assessments and requested the petitioner to pay within 10 days, while denied its request for Secondly, the letter attained finality despite the fact that it was reinvestigation. Upon the petitioners failure to pay the subject issued and signed by the Chief of the Accounts Receivable and tax assessments within the prescribed period, the Asst. Billing Division instead of the CIR. This is because the act of the Commissioner for Collection, acting for the CIR, issued the said Chief does not fall under the exceptions provided in Sec. 7 corresponding warrants of distraints and/or levy and of the NIRC, which constitutes actions of the CIR that are non- garnishment. This prodded the petitioner to file a Petition for delegable. Further, Sec. 6 of the NIRC expressly provides that Review with the CTA to contest the issuance of the warrants and the Commissioner or his duly authorized representative may to enforce the collection of the tax assessments. authorize the examination of any taxpayer and the assessment of the correct amount of tax. The CTA, however, dismissed the petition, declaring that it was filed beyond the 30-day period reckoned from the time it received Lastly, the petitioner failed to avail of its right to bring the matter the demand letter on January 24, 1991 by the Chief of the BIR before the CTA within the reglementary period upon the receipt Accounts Receivable and Billing Division. of the demand letter reiterating the assessed delinquent taxes and denying its request for reconsideration which constituted the Issue: final determination by the BIR on petitioners protest. Being a Is the demand letter for tax deficiency assessments issued and final disposition by the said agency, the same would have been a signed by a subordinate officer who was acting in behalf of the proper subject for appeal to the CTA. CIR deemed final and executor and subject to an appeal to the CTA?