Facts:
It was found out that for two years, Yuseco failed to file his income tax returns. This prompted the tax authorities to assess and hold Yuseco liable for the deficiency in payment. Yuseco asked for a report on how the amount was derived but this request was denied. He asked for reconsideration which was also denied. This prompted BIR to ask still for payment. Yuseco then filed a petition for prohibition with the CTA, which the latter granted and now is being questioned by the Commissioner.
Issue:
Whether or not the CTA have original jurisdiction to issue writs of prohibition and injunction from an appealed case
Ruling:
Nowhere does the law expressly vest in the Court of Tax Appeals original jurisdiction to issue writs of prohibition and injunction independently of, and apart from, an appealed case. The writ of prohibition or injunction that it may issue under the provisions of section 11, Republic Act No. 1125, to suspend the collection of taxes, is merely ancillary to and in furtherance of its appellate jurisdiction in the cases mentioned in section 7 of the Act. The power to issue the writ exists only in cases appealed to it.
It was found out that for two years, Yuseco failed to file his income tax returns. This prompted the tax authorities to assess and hold Yuseco liable for the deficiency in payment. Yuseco asked for a report on how the amount was derived but this request was denied. He asked for reconsideration which was also denied. This prompted BIR to ask still for payment. Yuseco then filed a petition for prohibition with the CTA, which the latter granted and now is being questioned by the Commissioner.
Issue:
Whether or not the CTA have original jurisdiction to issue writs of prohibition and injunction from an appealed case
Ruling:
Nowhere does the law expressly vest in the Court of Tax Appeals original jurisdiction to issue writs of prohibition and injunction independently of, and apart from, an appealed case. The writ of prohibition or injunction that it may issue under the provisions of section 11, Republic Act No. 1125, to suspend the collection of taxes, is merely ancillary to and in furtherance of its appellate jurisdiction in the cases mentioned in section 7 of the Act. The power to issue the writ exists only in cases appealed to it.
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