Lascona Land Co. Inc. vs.

Commission of Internal Revenue, 667 SCRA

455 , March 05, 2012
Case Title : LASCONA LAND CO., INC., petitioner, vs. COMMISSIONER OF
INTERNAL REVENUE, respondent.Case Nature : PETITION for review on
certiorari of the decision and resolution of the Court of Appeals.
Syllabi Class : Taxation|Taxpayers Remedies
Syllabi:
1. Taxation; Taxpayers Remedies; Remedies of a taxpayer in case the
Commissioner of Internal Revenue fails to act on the disputed assessment
within the 180-day period from date of submission of documents. In RCBC v. CIR, 522 SCRA 144 (2007), the Court has held that in case the
Commissioner failed to act on the disputed assessment within the 180-day
period from date of submission of documents, a taxpayer can either: (1) file
a petition for review with the Court of Tax Appeals within 30 days after the
expiration of the 180-day period; or (2) await the final decision of the
Commissioner on the disputed assessments and appeal such final decision to
the Court of Tax Appeals within 30 days after receipt of a copy of such
decision.
2. Same; Taxes are the lifeblood of the government and so should be
collected without unnecessary hindrance. Taxes are the lifeblood of the government and so should be collected
without unnecessary hindrance. On the other hand, such collection should
be made in accordance with law as any arbitrariness will negate the very
reason for government itself. It is therefore necessary to reconcile the
apparently conflicting interests of the authorities and the taxpayers so that
the real purpose of taxation, which is the promotion of the common good,
may be achieved. Thus, even as we concede the inevitability and
indispensability of taxation, it is a requirement in all democratic regimes that
it be exercised reasonably and in accordance with the prescribed procedure.

Division: THIRD DIVISION

Docket Number: G.R. No. 171251
Counsel: Sycip, Salazar, Hernandez & Gatmaitan
Ponente: PERALTA,J.
Dispositive Portion:
WHEREFORE, the petition is GRANTED. The Decision dated October 25, 2005
and the Resolution dated January 20, 2006 of the Court of Appeals in CAG.R. SP No. 58061 are REVERSED and SET ASIDE. Accordingly, the Decision

dated January 4, 2000 of the Court of Tax Appeals in C.T.A. Case No. 5777
and its Resolution dated March 3, 2000 are REINSTATED.