SECOND DIVISION
[G.R. No. 240328. March 27, 2019.]
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. ROBERT CHRISTOPHER M. CARMONA, DOING BUSINESS UNDER THE NAME SAGA CASTING AND PRODUCTIONS, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated 27 March 2019 which reads as follows:
"G.R. No. 240328 — Commissioner of Internal Revenue versus Robert Christopher M. Carmona, doing business under the name Saga Casting and Productions
After reviewing the Petition and its annexes, inclusive of the Decision 1 dated December 20, 2017 and Resolution 2 dated July 2, 2018 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1324, the Court resolves to DENY the Petition for failure of petitioner Commissioner of Internal Revenue (CIR) to sufficiently show that the CTA En Banc committed any reversible error in the assailed Decision and Resolution.
The Court notes that the Petition raises issues which the CTA En Banc has correctly and thoroughly passed upon in the assailed Decision and Resolution.
The CTA did not err in ruling that the CIR's bare and belated claim of falsity of the respondent's returns will not suffice for the exceptional 10-year prescriptive period to apply. As correctly pointed out by the CTA, for the extraordinary 10-year period to apply, it is incumbent upon the CIR to allege and prove the existence of a false/fraudulent return and the intent to defraud on the part of the respondent, which the CIR failed to accomplish in this case.
In any event, the CTA found the assessments issued against the respondent fatally infirm. Apart from the fact that the Letter of Authority was issued beyond its effectivity, the CIR's assessment does not contain a clear and definite amount of the taxes due from the respondent and even lacks a definite due date for the payment of tax, which are mandatory for an assessment to be valid. 3
It is settled that the Court accords findings and conclusions of the CTA with the highest respect. As a specialized court dedicated exclusively to the resolution of tax problems, the CTA has accordingly developed an expertise on the subject of taxation. Thus, its decisions are presumed valid in every aspect and will not be overturned on appeal, unless the Court finds that the questioned decision is not supported by substantial evidence or there has been an abuse or improvident exercise of authority on the part of the tax court, which is not present in the instant case. 4
Accordingly, the Court finds no cogent reason to reverse or modify the findings of the CTA En Banc. The assailed Decision and Resolution are hereby AFFIRMED.
SO ORDERED."
Very truly yours,
(SGD.) MARIA LOURDES C. PERFECTODivision Clerk of CourtBy:TERESITA AQUINO TUAZONDeputy Division Clerk of Court
Footnotes
1.Rollo, pp. 56-69. Penned by Associate Justice Esperanza R. Fabon-Victorino, with Presiding Justice Roman G. Del Rosario (with Concurring Opinion, id. at 70-77), Associate Justices Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova and Cielito N. Mindaro-Grulla concurring; Associate Justice Juanito C. Castañeda, Jr. joined in the Opinions of Associate Justices Ma. Belen Ringpis-Liban and Catherine T. Manahan; Associate Justice Ma. Belen Ringpis-Liban with Dissenting Opinion (id. at 78-86); Associate Justice Catherine T. Manahan joined the Dissenting Opinion of Associate Justice Ma. Belen Ringpis-Liban and penned a Separate Dissenting Opinion (id. at 87-89).
2Id. at 91-96. Penned by Associate Justice Esperanza R. Fabon-Victorino, with Presiding Justice Roman G. Del Rosario (reiterated his Concurring Opinion), Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova and Cielito N. Mindaro-Grulla concurring; Associate Justices Ma. Belen M. Ringpis-Liban and Catherine T. Manahan maintained their Dissenting Opinions.
3. See Adamson v. Court of Appeals, 606 Phil. 10, 29 (2009); see also Commissioner of Internal Revenue v. PASCOR Realty and Development Corp., 368 Phil. 714, 716, 722-724 (1999).
4.Sitel Philippines Corp. v. Commissioner of Internal Revenue, 805 Phil. 464, 480-481 (2017).