"There is only one 180-day period, that is, representative of the CIR denies the protest

the period counted from the ling of the within the 180-day period and the taxpayer
protest or the submission of the required appeals to the CIR, the CIR has the
documents. Accordingly, if an authorized remaining of the 180 days within which to
representative of the CIR denies the protest act. And if there is no action, the taxpayer
within the 180-day period and the taxpayer may appeal to the CTA within 30 days after
appeals to the CIR, the CIR has the the lapse of the said remaining period. No
remaining of the 180 days within which to new 180-day period is created when a
act." taxpayer les and appeal to the CIR.

Among the due process requirements in a It follows that if the taxpayer waits for the
tax assessment process is the issuance of decision of the CIR’s representative and the
a formal letter of demand and assessment same is issued after the lapse of the 180-
notice, with all the necessary information day period, the same may be appealed to
indicated in the said notice and properly the CTA or to the CIR. In case of the latter,
issued to the taxpayer. A taxpayer who the 180-day period is no longer a
does not agree with the assessment may consideration and the only remedy for the
le a protest within 30 days following the taxpayer is to wait for the CIR’s decision
receipt of the same. The protest may be in before making an appeal, if the same is not
the form of request for reconsideration if the favorable.
plea is based on existing records without
the need of additional evidence. On the
In essence, there is no new or separate
other hand, if the protest calls for the re-
180-day period that will start to run when
evaluation of the assessment on the basis
the taxpayer appeals to the CIR. A taxpayer
of newly discovered or additional evidence
does not have the option to appeal to the
that a taxpayer intends to present, the
CTA, if no action is made by the CIR after
protest shall be in the form of a request for
the lapse of 180 days from the ling of the
re-investigation. The supporting documents
appeal. If the taxpayer considers that as a
should also be submitted within 60 days
remedy, that should always be counted
from the ling of the request for re-
from the ling of the protest or submission
investigation.
of the documents in support of the protest.
This was the pronouncement of the
In case of a denial of the protest, the Supreme Court in G.R. No. 258101,
taxpayer may appeal to the Court of Tax af rming the decision of the CTA.
Appeals (CTA) or le an appeal with the
of ce of the Commissioner of Internal
Incidentally, when a nal decision on
Revenue (CIR). Either remedy should be
disputed assessment is elevated to the
led within 30 days from the receipt of the
CIR, it does not become nal, executory
decision. Appeal to the CIR is available only
and demandable. Accordingly, the issuance
if the denial is issued by an authorized
of collection letters, nal notice before
representative of the Commissioner. If the
seizure, warrant of distraint and levy and
denial is issued by the CIR, the remedy
any enforcement action, pending the appeal
should be a direct appeal to the CTA.
before ethe CIR, are considered void. They
do not emanate from demandable
There are instances, however, where the assessment and there are no delinquent
protest is not acted upon. If this happens, taxes to speak of. This was the recent
are there remedies available for the pronouncement of the Supreme Court in
taxpayer other than awaiting the decision? G.R. No. 231238, June 20, 2022.
If no action is made within one hundred
eighty (180) days from the date of ling of
Appeal to the CTA or the CIR does not
the protest, in case of a request for
necessarily require a decision on the
reconsideration, or from the submission of
protest or appeal. This can be done even if
complete documents, in case of request for
there is inaction on the part of the tax
re-investigation, the taxpayer can opt to
authority, as an option to awaiting the
already appeal to the CTA within 30 days
issuance of a decision. In the words of the
from the lapse of the 180-day period.
Courts, this option is granted to empower
the taxpayers who are usually held hostage
There is only one 180-day period, that is, by the CIR’s inaction on their protests. It
the period counted from the ling of the should indeed empower taxpayers but only
protest or the submission of the required if the timing for its use is properly observed.
documents. Accordingly, if an authorized
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