The Court of Tax Appeals (CTA) has already submitted for decision the petition filed by Dionisia Pacquiao, mother of boxing champion Senator Manny Pacquiao, questioning the tax assessment by the Bureau of Internal Revenue (BIR) Region 18.
In a resolution, the CTA has submitted the case for the decision after the Pacquiao matriarch submitted her memorandum and the BIR made a manifestation that it will adopt its arguments raised in its answer last Aug. 3, 2015 as its memorandum.
“In view of the filing of petitioner’s Memorandum through registered mail on October 28, 2016 and received by this Court on November 9, 2016 and respondent’s “Manifestation” on September 26, 2016, adopting his Answer filed on August 3, 2015 as his Memorandum in this case, let this case be considered submitted for decision,” the Tax Court said.
Pacquiao’s mother went to the Tax Court upon learning of the BIR investigation against her.
Investigation on her possible tax liability started in 2013 at the height of the P2.2-billion tax case against her son.
Her son and his wife Jinkee also filed a petition for review with the Tax Court on July 2013
Under the National Internal Revenue Code (NIRC), if an administrative protest on the tax assessment is denied or not acted upon, it may be raised before the CTA. CDG
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