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    10 OCEANIC WIRELESS NETWORK Vs CIR

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    Ish
    The petitioner received a tax deficiency assessment from the BIR and argued that the demand letter was not a final decision because it was signed by a subordinate and not the Commissioner. The court ruled that the authority to make tax assessments can be delegated to subordinate officers, except for specific non-delegable powers. Here, the power to issue demand letters falls under the CIR's delegable powers, so the letter signed by the Chief of the Accounts Receivable and Billing Division has the same effect as if it was issued by the Commissioner and constitutes a final decision subject to appeal.

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    10 OCEANIC WIRELESS NETWORK Vs CIR

    Uploaded by

    Ish
    228 views3 pages
    The petitioner received a tax deficiency assessment from the BIR and argued that the demand letter was not a final decision because it was signed by a subordinate and not the Commissioner. The court ruled that the authority to make tax assessments can be delegated to subordinate officers, except for specific non-delegable powers. Here, the power to issue demand letters falls under the CIR's delegable powers, so the letter signed by the Chief of the Accounts Receivable and Billing Division has the same effect as if it was issued by the Commissioner and constitutes a final decision subject to appeal.

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    10 OCEANIC WIRELESS NETWORK vs CIR

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    The petitioner received a tax deficiency assessment from the BIR and argued that the demand letter was not a final decision because it was signed by a subordinate and not the Commissioner. The court ruled that the authority to make tax assessments can be delegated to subordinate officers, except for specific non-delegable powers. Here, the power to issue demand letters falls under the CIR's delegable powers, so the letter signed by the Chief of the Accounts Receivable and Billing Division has the same effect as if it was issued by the Commissioner and constitutes a final decision subject to appeal.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    228 views3 pages

    10 OCEANIC WIRELESS NETWORK Vs CIR

    Uploaded by

    Ish
    The petitioner received a tax deficiency assessment from the BIR and argued that the demand letter was not a final decision because it was signed by a subordinate and not the Commissioner. The court ruled that the authority to make tax assessments can be delegated to subordinate officers, except for specific non-delegable powers. Here, the power to issue demand letters falls under the CIR's delegable powers, so the letter signed by the Chief of the Accounts Receivable and Billing Division has the same effect as if it was issued by the Commissioner and constitutes a final decision subject to appeal.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    Digest for Tax 2

    Petitioner argue that the demand letter


    OCEANIC WIRELESS NETWORK
    cannot be considered as the final decision of
    vs. CIR
    the CIR on its protest because the same was
    signed by a mere subordinate and not by the
    DOCTRINE/S: The authority to make tax Commissioner himself. The motion was
    assessments may be delegated to subsequently denied. Hence, this petition.
    subordinate officers subject to certain
    exceptions.
    ISSUE/S:
    Whether or not a demand letter for tax
    FACTS: deficiency assessments issued and signed by
    Petitioner received from the BIR deficiency a subordinate officer who was acting in
    tax assessments for the taxable year 1984 in behalf of the Commissioner of Internal
    the total amount of ₱8,644,998.71. Acting Revenue, is deemed final and executory and
    in behalf of the BIR Commissioner, then subject to an appeal to the Court of Tax
    Chief of the BIR Accounts Receivable and Appeals.
    Billing Division, Mr. Severino B. Buot,
    reiterated the tax assessments while denying
    petitioner’s request for reinvestigation. Said RULING:
    letter likewise requested petitioner to pay the YES, the authority to make tax assessments
    total amount within ten (10) days from may be delegated to subordinate officers.
    receipt thereof, otherwise the case shall be Said assessment has the same force and
    referred to the Collection Enforcement effect as that issued by the Commissioner
    Division of the BIR National Office for the himself.
    issuance of a warrant of distraint and levy
    without further notice.  With respect to the authority of the Chief of
    the Accounts Receivable and Billing
    Upon petitioner’s failure to pay the subject Division to act in behalf of the CIR, the
    tax assessments within the prescribed general rule is that the CIR may delegate
    period, the Assistant Commissioner for any power vested upon him by law to
    Collection, acting for the Commissioner of Division Chiefs or to officials of higher
    Internal Revenue, issued the corresponding rank. It is subject to the following
    warrants of distraint and/or levy and exceptions. He cannot delegate the
    garnishment. following:
    1.  The power to recommend the
    Upon petition for review to the CTA, it promulgation of rules and regulations
    dismissed the petition for lack of by the Secretary of Finance;
    jurisdiction.  2.  The power to issue rulings of first
    impression or to reverse, revoke or

    Page 1 of 3
    Digest for Tax 2

    modify any existing ruling of the


    Bureau;
    3.   The power to compromise or abate
    any tax deficiency provided that the
    assessment is used by th Regional
    Office involving P500,000 or less and
    minor criminal violations as may be
    determined by rules and regulations to
    be promulgated by the Secretary of
    Finance, upon the recommendation of
    the Commissioner, discovered by
    regional and district officials, may be
    compromised by a regional evaluation
    board which shall be composed of the
    Regional Director as Chairman, the
    Assistant Regional Director, heads of
    the Legal, Assessment and Collection
    Divisions and the Revenue District
    Officer having jurisdiction over the
    taxpayer, as members; and
    4.  The power to assign or reassign
    internal revenue officers to
    establishments where articles subject to
    excise tax are produced or kept.

    Section 6 of the Code further provides that


    the tax or any deficiency tax so assessed
    shall be paid upon notice and demand from
    the Commissioner or from his duly
    authorized representative.

    Hence, the act of issuance of the demand


    letter by the Chief of the Accounts
    Receivable and Billing Division does not
    fall under any of the exceptions that have
    been mentioned as non-delegable. Thus, the
    authority to make tax assessments may be
    delegated to subordinate officers.

    Page 2 of 3
    Digest for Tax 2

    Page 3 of 3

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