The Court of Tax Appeals (CTA) has ordered the Bureau of Internal Revenue (BIR) to return more than P18 million it confiscated from the bank accounts of a subsidiary of a food conglomerate, Jollibee Foods Corporation.
The Court of Tax Appeals has ordered the Bureau of Internal Revenue to return more than P18 million it confiscated from the bank accounts of a subsidiary of a food conglomerate, Jollibee Foods Corporation.The Court en banc affirmed the decision of its Third Division that Jollibee Worldwide Pte. Ltd. was not liable to pay the taxes as the BIR did not give it “due process right” during audit.
CTA Associate Justice Catherine T. Manahan, who wrote the decision, explained that the tax agency served the preliminary assessment notice and the final assessment improperly. She said both notices were served to Jollibee based in Pasig City almost simultaneously in January 2013 in violation of Section 228 of the Tax Code and its implementing rules, Revenue Regulations No. 12-99.Manahan ignored the BIR’s position that the issuance of the notices was just “slight infirmity” which did not violate the due process right of the taxpayer.
“Procedural rules should be treated with utmost respect and since they are designed to facilitate the adjudication of cases to remedy the worsening problem of delay in the resolution of rival cases,” said the lady justice citing the view of the Supreme Court on the issue.
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