BIR Ruling

February 20, 1997 Mr. Emmanuel H. Borlaza 453 Aglipay Street Mandaluyong, Metro Manila S i r : This refers to your protest filed on October 20, 1992 against the assessments for deficiency income and expanded withholding taxes in the respective amounts of P80,580.17 and P1,805.68 for the year 1988 inclusive surcharges and interests, under Assessment Notice Nos. 5-01-4-1-043765-88 and 35-01-4 1-043765-88 both dated March 13, 1992. LibLex The protest is anchored on the allegation that since you transferred residence from barrio Buting, Pasig to 453 Aglipay St., Mandaluyong, Metro Manila in 1989, you were not able to receive the Assessment Notice and refute its validity and/or correctness. In reply, please be informed that records of this Office show that after the filing of your aforementioned protest, Revenue Officer Belinda Ronsayro of Revenue District Office No. 32, conducted a reinvestigation in order to give you all the chances to submit evidences that may controvert our assessment. Despite due notice, you failed and/or refused to present the pertinent papers, records and documents needed. Such being the case, your failure/refusal to present evidences was construed as lack of interest to pursue your protest. It is a well-settled rule in taxation, that the burden of proof is on the taxpayer to present evidence to show the incorrectness of the assessment and failure to do so is fatal in view of the well accepted principle that the assessment issued by the Commissioner is presumed to be prima facie correct unless controverted (Collector of Internal Revenue vs. Bohol Land Transportation Company, L-13099 April 29, 1960). Based on the aforequoted doctrine and on your failure and/or refusal to present evidences that may controvert our assessments, this Bureau finds no basis at all to disturb the findings of our examiner that you are liable to the assessed deficiency income and expanded withholding taxes. Accordingly, you are hereby requested to pay to the Revenue District Office, nearest your place of residence, the amount of P82,385.85 as deficiency income and withholding taxes for the year 1988 plus the corresponding penalties thereon, within ten (10) days from your receipt hereof, in order that this case may be closed and terminated. aisadc This constitutes the final decision of this Office on the matter. Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue