Facts: After separate estate and inheritance tax returns for the estate of the late spouses Marta T. Teodoro and Don Toribio Teodoro were filed, deficiency estate and inheritance tax assessments were issued in the sums of P1,662,072.34, P1,542,293.01, P1,747,790.94, and P1,578,458.72. Subsequently, petitioners, heirs of the late spouses, asked for a reconsideration of the assessments alleging that the same were contrary to law and not supported by sufficient evidence. At the same time, petitioners requested a period of 30 days within which to submit their position paper in support of their claim.
However, after this, the CIR filed a motion for allowance of claim against the estate of the CFI of Rizal, for a payment of said sums after which the petitioners filed separate appositions alleging that the estate and inheritance taxes sought to be collected have already been settled in accordance of P.O. 23 as amended, or the Tax Amnesty Decree; and that, at any rate, the assessments have not become final and executory.
The lower court having approved said claim, petitioners appealed contending that respondent judge acted with grave abuse of discretion in granting said claim.
Issue: Whether or not said assessments have become final and executory.
Held: Petitioners contend that due to the pendency of their motion for reconsideration of the deficiency assessments, the tax assessments in question have not yet become final and executory. They further contend that their availment of tax amnesty under P.D. 23, as amended, is a bar to tax collection.
As regards the tax assessments, the act of the CIR in filing a motion for allowance of the claim of the estate and inheritance taxes may be considered as an outright denial of petitioner’s request for reconsideration. From the date of receipt of the copy of the CIR’s letter for collection of estate and inheritance taxes against the estates of the late spouses, petitioners must contest or dispute the same and upon denial thereof, the petitioners have a period of 30 days within which to appeal to the CTA. This they failed to avail of. Failure of the petitioner to appeal to the CTA in due time made the assessments in question final, executory and demandable. The assessment having become final and executory, the CFI properly acquired jurisdiction.
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