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GR No. L-178087
May 5, 2010
On April 15, 1999, Kudos Meal !orp. "iled is Annual #n$o%e &a' Reurn (#&R) "or *e a'a+le year 1998.
On ,e$e%+er 10, 2001, Nelia -as$o, Kudos Meal.s a$$ounan, e'e$ued a /ai0er o" *e ,e"ense o" -res$ripion, 1*i$* 1as
noari2ed on 3anuary 22, 2002, re$ei0ed +y *e 4#R 5n"or$e%en 6er0i$e on 3anuary 71, 2002 and +y *e 4#R &a' 8raud ,i0ision on
8e+ruary 9, 2002, and a$$eped +y *e Assisan !o%%issioner o" *e 5n"or$e%en 6er0i$e, -er$i0al &. 6ala2ar.
&*is 1as "ollo1ed +y a se$ond /ai0er o" ,e"ense o" -res$ripion e'e$ued +y -as$o on 8e+ruary 18, 2007, noari2ed on 8e+ruary 19,
2007, re$ei0ed +y *e 4#R &a' 8raud ,i0ision on 8e+ruary 28, 2007 and a$$eped +y Assisan !o%%issioner 6ala2ar.
Kudos $*allen:ed *e assess%ens +y "ilin: is ;-roes on <arious &a' Assess%ens; on ,e$e%+er 7, 2007 and is ;Le:al Ar:u%ens
and ,o$u%ens in 6uppor o" -roess a:ains <arious Assess%ens; on 8e+ruary 2, 2009.
On 3une 22, 2009, *e 4#R rendered a "inal ,e$ision on *e %aer, re=uesin: *e i%%ediae pay%en o" *e a' lia+iliies in *e oal
a%oun o" -25,>29,098.7>.
4elie0in: *a *e :o0ern%en.s ri:* o assess a'es *ad pres$ri+ed, responden "iled on Au:us 27, 2009 a -eiion "or Re0ie1 1i*
*e !&A.
Kudos %ainains *a pres$ripion *ad se in due o *e in0alidiy o" *e 1ai0ers e'e$ued +y -as$o, 1*o e'e$ued *e sa%e 1i*ou
any 1rien au*oriy "ro% i, in $lear 0iolaion o" R,AO No. 5-01. As o *e do$rine o" esoppel +y a$=uies$en$e relied upon +y !#R,
Kudos $ouners *a *e prin$iple o" e=uiy $o%es ino play only 1*en *e la1 is dou+"ul, 1*i$* is no presen in *e insan $ase.
!#R ar:ues *a *e :o0ern%en.s ri:* o assess a'es is no +arred +y pres$ripion as *e 1o 1ai0ers e'e$ued +y Kudos, *rou:*
is a$$ounan, e""e$i0ely olled or e'ended *e period 1i*in 1*i$* *e assess%en $an +e %ade.
&*e !&A ruled *a *e su+?e$ 1ai0er is *ere"ore in$o%plee and de"e$i0e. As su$*, *e *ree-year pres$ripi0e period 1as no olled
or e'ended and $oninued o run.
Issue: /@N *e 1ai0er e'e$ued +y Kudos is 0alid, *us e'endin: *e period o" pres$ripion. NO.
Ander 6e$ion 207 o" *e N#R! o" 1997 %andaes *e :o0ern%en o assess inernal re0enue a'es 1i*in *ree years "ro% *e las day
pres$ri+ed +y la1 "or *e "ilin: o" *e a' reurn or *e a$ual dae o" "ilin: o" su$* reurn, 1*i$*e0er $o%es laer. Ben$e, an assess%en noi$e
issued a"er *e *ree-year pres$ripi0e period is no lon:er 0alid and e""e$i0e. Exceptions however are provided under Section 222 of the NIRC.
The waivers executed by respondents accountant did not extend the period within which the assessment can be made.
Section 222 (b) of the NIRC provides that the period to assess and collect taxes may only be extended upon a written
areement between the CIR and the taxpayer executed before the expiration of the three!year period" R#$ 2%!&% issued
on 'pril () *&&% and R+'$ %,!%* issued on 'uust 2) 2%%* lay down the procedure for the proper execution of the waiver)
to wit-
*" .he waiver must be in the proper form prescribed by R#$ 2%!&%" .he phrase /but not after 000000
*& 000/) which indicates the expiry date of the period areed upon to assess1collect the tax after the
reular three!year period of prescription) should be filled up"
2" .he waiver must be sined by the taxpayer himself or his duly authori2ed representative" In the case
of a corporation) the waiver must be sined by any of its responsible officials" In case the authority is
deleated by the taxpayer to a representative) such deleation should be in writin and duly notari2ed"
3" .he waiver should be duly notari2ed"
(" .he CIR or the revenue official authori2ed by him must sin the waiver indicatin that the 4IR has
accepted and areed to the waiver" .he date of such acceptance by the 4IR should be indicated"
5owever) before sinin the waiver) the CIR or the revenue official authori2ed by him must ma6e sure
that the waiver is in the prescribed form) duly notari2ed) and executed by the taxpayer or his duly
authori2ed representative"
," 4oth the date of execution by the taxpayer and date of acceptance by the 4ureau should be before
the expiration of the period of prescription or before the lapse of the period areed upon in case a
subse7uent areement is executed"
8" .he waiver must be executed in three copies) the oriinal copy to be attached to the doc6et of the
case) the second copy for the taxpayer and the third copy for the $ffice acceptin the waiver" .he fact
of receipt by the taxpayer of his1her file copy must be indicated in the oriinal copy to show that the
taxpayer was notified of the acceptance of the 4IR and the perfection of the areement"
A perusal o" *e 1ai0ers e'e$ued +y responden.s a$$ounan re0eals *e "ollo1in: in"ir%iiesC
1. &*e 1ai0ers 1ere e'e$ued 1i*ou *e noari2ed 1rien au*oriy o" -as$o o si:n *e 1ai0er in +e*al" o" responden.
2. &*e 1ai0ers "ailed o indi$ae *e dae o" a$$epan$e.
7. &*e "a$ o" re$eip +y *e responden o" is "ile $opy 1as no indi$aed in *e ori:inal $opies o" *e 1ai0ers.
Due to the e!ects i" the #aive$s% the &e$io to assess o$ co''ect ta(es #as "ot e(te"e. Co"se)ue"t'*% the assess+e"ts #e$e issue
,* the -IR ,e*o" the th$ee.*ea$ &e$io a" a$e voi.
GR No. L-21>09
6epe%+er 29, 19>>
Ker D !o., Ld., a do%esi$ $orporaion, "iled is in$o%e a' reurns "or *e years 1997, 1998, 1999 and 1950.
# a%ended is in$o%e a' reurns "or 1998 and 1999 on May 11, 1999 and 3une 70, 1950, respe$i0ely.
#n 1957 *e 4#R e'a%ined and audied Ker D !o., Ld.Es reurns and +ooFs o" a$$ouns and su+se=uenly issued *e "ollo1in:
assess%ens "or de"i$ien$y in$o%e a'
Apon re=ues o" Ker D !o., Ld., *rou:* Ay. 3ose Leido, is $ounsel, *e 4#R redu$ed *e assess%ens "or *e year 1997 "ro%
-92,792.70 o -27,02>.28 and "or *e year 1950 "ro% -12,817.00 o -8,592.00, i%posed *e 50G sur$*ar:e "or *e year 1997 and
eli%inaed *e sa%e sur$*ar:e "ro% *e assess%en "or *e year 1950.
On Mar$* 1, 195> Ker D !o., Ld. "iled 1i* *e !our o" &a' Appeals a peiion "or re0ie1 1i* preli%inary in?un$ion.
On Mar$* 15, 19>2, *e 4#R de%anded pay%en o" *e a"oresaid assess%ens o:e*er 1i* a sur$*ar:e o" 5G "or lae pay%en and
ineres a *e rae o" 1G %on*ly.
Ker D !o., Ld. re"used o pay, insead in is leers daed Mar$* 28, 19>2 and April 10, 19>2 i se up *e de"ense o" pres$ripion o" *e
!o%%issionerEs ri:* o $olle$ *e a'.
6u+se=uenly, *e Repu+li$ o" *e -*ilippines "iled on Mar$* 27, 19>2 a $o%plain 1i* *e !our o" 8irs #nsan$e o" Manila seeFin:
$olle$ion o" *e a"oresaid de"i$ien$y in$o%e a' "or *e years 1997, 1998, 1999 and 1950.
Ker D !o., Ld. $onended *a sin$e *e Repu+li$ o" *e -*ilippines "iled *e $o%plain "or *e $olle$ion o" *e de"i$ien$y in$o%e a'
"or *e years 1998, 1999 and 1950 only on Mar$* 27, 19>2, or nine years, one %on* and ele0en days "ro% 8e+ruary 1>, 1957, *e
dae *e a' 1as assessed, *e ri:* o $olle$ *e sa%e *as pres$ri+ed pursuan o 6e$ion 772 ($) o" *e &a' !ode
&*e Repu+li$ o" *e -*ilippines *o1e0er $onends *a *e runnin: o" *e pres$ripi0e period 1as inerruped +y *e "ilin: o" *e
a'payerEs peiion "or re0ie1 in *e !our o" &a' Appeals on Mar$* 1, 195>
Issue: /@N *e "ilin: o" a peiion "or re0ie1 +y *e a'payer in *e !our o" &a' Appeals suspend *e runnin: o" *e saue o" li%iaions o
$olle$ *e de"i$ien$y in$o%e "or *e years 1998, 1999 and 1950. H56.
9nder Section 333 of the Tax Code) 7uoted hereunder-
SEC. 333. Suspension of running of statute":.he runnin of the statute of limitations provided in
Section 33* or three hundred thirty!two on the ma6in of assessments and the beinnin) of distraint or levy or a
proceedin in court for collection) in respect of any deficiency) shall be suspended for the period durin which the
Collector of Internal Revenue is prohibited from ma6in the assessment or beinnin distraint or levy or a
proceedin in court) and for sixty days thereafter"
The Cou$t $u'e that the $u""i"0 o! the &$esc$i&tive &e$io to co''ect the ta( sha'' ,e sus&e"e !o$ the &e$io u$i"0 #hich
the Co++issio"e$ o! I"te$"a' Reve"ue is &$ohi,ite !$o+ ,e0i""i"0 a ist$ai"t a" 'ev* o$ i"stituti"0 a &$oceei"0 i" cou$t%
a" !o$ si(t* a*s the$ea!te$.
&*e !our said *a "ro% Mar$* 1, 195> 1*en Ker D !o., Ld. "iled a peiion "or re0ie1 in *e !&A $onesin: *e le:aliy o" *e
assess%ens in =uesion, unil *e er%inaion o" is appeal in *e 6upre%e !our, *e !o%%issioner o" #nernal Re0enue 1as
pre0ened, as re$o:ni2ed in *is !ourEs rulin: in ;edesma) et al" v" Court of .ax 'ppeals, "ro% "ilin: an ordinary a$ion in *e !our o"
8irs #nsan$e o $olle$ *e a'. 4esides, o do so 1ould +e o 0iolae *e ?udi$ial poli$y o" a0oidin: %ulipli$iy o" suis and *e rule on
lis pendens.
# 1ould +e ineresin: o noe *a 1*en *e !#R issued *e "inal de"i$ien$y assess%ens on 3anuary 5, 1959, *e *ad already los, +y
pres$ripion, *e ri:* o $olle$ *e a' (e'$ep *a "or 1950) by the summary method of warrant of distraint and levy" <er = Co") ;td"
immediately thereafter re7uested suspension of the collection of the tax without penalty incident to late payment pendin the filin of a
memorandum in support of its views.
On May 22, 1959 *e pro?e$ed %e%orandu% 1as "iled, +u as o" *a dae *e !o%%issionerEs ri:* o $olle$ +y 1arran o" disrain
and le0y *e de"i$ien$y a' "or 1950 *ad already pres$ri+ed. 6o %u$* so, *a on Mar$* 1, 195> 1*en Ker D !o., Ld. "iled a peiion
"or re0ie1 in *e !our o" &a' Appeals, the CIR had but one remedy left to collect the tax) that is) by >udicial action.
Bo1e0er, as
saed, a" i"e&e"e"t o$i"a$* actio" i" the Cou$t o! Fi$st I"sta"ce #as "ot avai'a,'e to the Co++issio"e$ &u$sua"t to Ou$
$u'i"0 i" Ledesma, et a. v. Court of Tax !ppeas, supra% i" vie# o! the &e"e"c* o! the ta(&a*e$1s &etitio" !o$ $evie# i" the
Cou$t o! Ta( A&&ea's.
Thus, did the taxpayer produce the effect of temporariy staying the hands of the C"# simpy through a choice of remedy. !nd, if $e
were to sustain the taxpayer%s stand, $e woud be encouraging taxpayers to deay the payment of taxes in the hope of utimatey
avoiding the same.