CIR inaction deemed denial

The inaction of the CIR on the claim during the 120-day period is, by express provision of law, "deemed a denial" of such claim, and the failure of the taxpayer to file its judicial claim within 30 days from the expiration of the 120-day period shall render the "deemed a denial" decision of the CIR final and inappealable. The right to appeal to the CTA from a decision or "deemed a denial" decision of the Commissioner is merely a statutory privilege, not a constitutional right. The exercise of such statutory privilege requires strict compliance with the conditions attached by the statute for its exercise. Thus, failure to comply with the statutory conditions is fatal to a claim. This is so, notwithstanding the fact that the CIR, for his part, failed to raise the issue of non-compliance with the mandatory periods at the earliest opportunity. (CIR v. San Roque Power Corporation, G.R. Nos. 187485, 196113, and 197156, February 12, 2013, cited in CIR v. Burmeister, G.R. No. 190021, October 22, 2014)In the case of Nippon Express (Philippines) Corporation v. CIR (G.R. No. 196907, March 13, 2013), the Supreme Court ruled that, because the 120+30-day period is jurisdictional, the issue of whether the taxpayer complied with the said time frame may be broached at any stage, even on appeal. Well-settled is the rule that the question of jurisdiction over the subject matter can be raised at any time during the proceedings. Jurisdiction cannot be waived because it is conferred by law and is not dependent on the consent or objection or the acts or omissions of the parties or any one of them. (G.R. No. 190021, October 22, 2014)

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