No. Notwithstanding the lapse of the 180-day period, BWI had the option to await the BIR’S final decision on its protest before filing a Petition…

The question

No. Notwithstanding the lapse of the 180-day period, BWI had the option to await the BIR’S final decision on its protest before filing a Petition for Review with the CTA. Pursuant to the case of Lascona Land Co., Inc. v. Commissioner of Internal Revenue (G.R. No. 171251, March 5, 2012), in case the Commissioner fails to act on a taxpayer’s protest within the 180-day period, a taxpayer can either: (i) file a petition for review with the Court of Tax Appeals within 30 days after the expiration of the 180-day period; or (ii) await the final decision of the Commissioner on the disputed assessments, and thereafter appeal such final decision to the CTA within 30 days after the receipt of a copy of such decision.1 In the present case, BWI simply availed itself of the second option. Spanflex Int’l Inc. received a notice of assessment from the BIR. It seasonably filed a protest with all the necessary supporting documents but the BIR failed to act on the protest. Thirty days from the lapse of 180 days from the filing of its protest, Spanflex still has not elevated the matter to the CTA. What remedy, if any, can Spanflex take? (2011 Bar Question)

1. A.It may file a motion to admit appeal if it could prove that its failure to appeal was due to the negligence of counsel.
2. B.It may no longer appeal since there is no BIR decision from which it could appeal.
3. C.It may wait for the final decision of the BIR on his protest and appeal it to the CTA within 30 days from receipt of such decision.
4. D.None. Its right to appeal to the CTA has prescribed.

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