Comelec headquarters in Intramuros, Manila.
MANILA, Philippines — The Court of Tax Appeals has ordered the Commission on Elections (Comelec) to pay over P1 billion in withholding tax deficiencies for the year 2015.
The order stemmed from the Comelec’s petition for a review of a ruling on the matter in 2019.
In a 22-page decision dated June 2, the tax appellate court dismissed the Comelec’s argument that the final assessment notice or formal letter of demand was handed to an “unauthorized person” and was sent to the wrong addressee.
The court said the recipient’s employment status in the Comelec had nothing to do with the authority to receive the notice.
The Comelec also argued that a part of the tax deficiency, amounting to P211 million, may no longer be assessed by the BIR “as the authority to assess such has already been prescribed.”