- Petitioner
- Lascona Land Co., Inc.
- Respondent
- Commissioner of Internal Revenue
- Citation
- G.R. No. 171251
- Court
- From Court of Tax Appeals (CTA) to Court of Appeals (CA) to Supreme Court (SC)
- Division
- Third Division
- Ponente
- Peralta, J.
- Decided
- March 5, 2012
Summary
This case involves Lascona Land Co., Inc.'s challenge to a 1993 deficiency income tax assessment. After the Commissioner failed to act on Lascona's protest within the prescribed 180-day period, the Regional Director declared the assessment final and executory due to Lascona's failure to immediately appeal to the CTA. The Supreme Court ruled that taxpayers have two mutually exclusive options when the Commissioner fails to act: immediately appeal after the 180-day period expires, or wait for the Commissioner's final decision and then appeal. Since Lascona chose to wait for the Commissioner's decision, its subsequent appeal was timely. The decision protects taxpayers from being prejudiced by the Commissioner's inaction and ensures due process in tax collection procedures.