CTA dismisses funeral service company’s appeal in tax case against BIR

THE Court of Tax Appeals (CTA) has dismissed Ortiz Memorial Chapel, Inc.’s appeal to overturn the tax assessment issued by the Bureau of Internal Revenue (BIR), which found the company liable for taxes compensation in the amount of 6.9 million pesos. for the 2011 tax year.

In a 19-page resolution released March 10, the Tax Court’s Second Division ruled that the filed motion was “premature” and that it lacked jurisdiction over the case.

He added that the company did not indicate the nature of the protest, whether it was a review or an investigation, and did not indicate the date of the imposition.

“Where a taxpayer files a petition for review with the Tax Appeals Court without validly contesting the assessment with the Commissioner of Taxes, the petition is premature and the Tax Appeals Court has no jurisdiction,” a said the court of appeal, citing case law. enacted last year.

The court reiterated that the protest must not only be filed within the prescribed 30-day period, but also “in the form and manner prescribed by the applicable rules and regulations.”

The petitioner is a national company based in the city of Tuguegarao in Cagayan, whose main activity is the general activity of funeral services.

The company argued that it was not responsible for the deficiency income assessment because it was never final, binding and enforceable.

On the other hand, the BIR Commissioner asserted that the court did not have jurisdiction to hear the petition and that the necessary procedural requirements had been duly complied with.

“For the court or an adjudicative body to have the power to adjudicate on the merits of the case, it must acquire, among other things, jurisdiction over the subject matter,” the court said. “So where a court has no jurisdiction over the subject matter, the only power it has is to dismiss the actions.” — John Victor D. Ordonez

Veronica J. Snell