Amending Revenue Memorandum Circular No 54-74, Regarding the Finality of Decisions of the Commissioner of Internal Revenue

December 17, 1979 REVENUE MEMORANDUM CIRCULAR NO. 71-79 SUBJECT : Amending Revenue Memorandum Circular No 54-74, Regarding the Finality of Decisions of the Commissioner of Internal Revenue TO : All Internal Revenue Officers and others concerned Pursuant to the decision in G.R. No. L-25289 entitled "Surigao Electric Co., Inc. vs. The Honorable Court of Tax Appeals and Commissioner of Internal Revenue," promulgated on June 28, 1974, the Supreme Court held that the Commissioner of Internal Revenue should always indicate in his decisions to the taxpayers in clear and unequivocal language whenever his action on an assessment questioned by a taxpayer constitutes his final determination on the disputed assessment, as contemplated by Sections 7 and 11 of Republic Act 1125, as amended. Henceforth, to carry the tone of finality of decisions of disputed assessments, requests for reconsideration, protests, requests for refund or tax credit, etc., it is hereby directed that the complimentary ending of the letter-decision to taxpayer be stated as follows: THIS CONSTITUTES OUR FINAL DECISION ON THE MATTER. Feature of the Amendment This amendment simply deletes the sentence "If you are not agreeable, you may appeal to the Court of Tax Appeals within thirty (30) days from receipt of this letter", as contained in Revenue Memorandum Circular No. 54-74. All internal revenue officers and others charged with the enforcement of the internal revenue law are enjoined to be guided accordingly and to give this circular as wide a publicity as possible. aisa dc RUBEN B. ANCHETA Acting Commissioner of Internal Revenue