South Entertainment Gallery, Inc., vs. CIR
CTA Case No. 8257, 9 July 2014.
FACTS:
The Commissioner presented a witness who attested that he received mail matters from the postman for distribution to the addresee-tenants of SM City Pampanga. He gives them to the contractor personnel of SM City Pampanga who, in turn, delivers the same to the addresee-tenants. However the witness presented actually has no hand on the personal delivery of mails to the addresee-tenants of SM City Pampanga. Aside from the testimony of this witness, there was no proof to show the actual receipt of petitioner of the FLD. In addition, the witness was not even proven as the person authorized to receive letters on behalf of petitioner and he cannot even at least affirm or acknowledge that, indeed, petitioner received the subject FLD.
ISSUE:
Whether petitioner's right to due process in the issuance of the subject assessment was deemed violated.
RULING:
Yes, if taxpayer denies receipt of Formal Assessment Notice (“FAN”), it is essential for CIR to prove the fact of mailing through the registry receipt issued by the Bureau of Posts or the registry return card, which would have been signed by taxpayer's authorized representative or a certification issued by the Bureau of Posts and any other pertinent document which is executed with the intervention of the Bureau of Posts that mail matter was served upon taxpayer’s authorized representative. It is not enough that registry return card was presented by the CIR. Such should have been signed by taxpayer’s authorized representative.
Thus, the WDL cannot be held legal and valid. Having proven that the Final Assessment Notice (FAN) was not served.
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