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, PETITIONER,
VS.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS
G.R. NO. 182399 MARCH 12, 2014
SERENO, C.J.:
FACTS:
ISSUE:
Whether or not petitioner is already immune from paying the deficiency taxes stated in
the 1998 tax assessments of the CIR?
HELD:
YES. Amnesty taxpayers may immediately enjoy the privileges and immunities under
the 2007 Tax Amnesty Law, as soon as they fulfill the suspensive conditions imposed
therein. Petitioner has complied with all of the documentary requirements of the law.
Consequently, and contrary to the assertion of the OSG, no further assessment by the
BIR is necessary. Furthermore, neither the 2007 Tax Amnesty Law nor its implementing
rules imposes a waiting period of one year before the applicant can enjoy the benefits of
the Tax Amnesty Law. The one-year period referred to in the law should thus be
considered only as a prescriptive period within which third parties, meaning parties
other than the BIR or its agents, can question the SALN - not as a waiting period during
which the BIR may contest the SALN and the taxpayer prevented from enjoying the
immunities and privileges under the law. Taxpayers with pending tax cases are still
qualified to avail themselves of the tax amnesty program. The law nor the implementing
rules state that a court ruling that has not attained finality would preclude the availment
of the benefits of the Tax Amnesty Law.