Question

Taxation

On March 8, 2024 (Friday), Meridian Realty Corp. (MRC) received the Commissioner of Internal Revenue's Final Decision on Disputed Assessment (FDDA), denying MRC's protest against a deficiency income tax assessment of ₱12,500,000 for taxable year 2021. Counting 30 days from March 8, 2024, the deadline falls on April 7, 2024, which is a Sunday. MRC filed its Petition for Review before the CTA First Division on April 8, 2024 (Monday). The CIR filed a Motion to Dismiss, arguing that the reglementary 30-day period expired on April 7, 2024 and the petition filed on April 8 is one day late. MRC opposed, citing the Rules of Court. Should the CTA grant the CIR's Motion to Dismiss?

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