GR No: L-13453

Date: February 21, 1960

GIBBS v CIR
Petitioners: Aison an! "st#er Gibbs
Res$on!ent: %o&&issioner o' (nterna Re)enue
Facts:
*n +ar, 14, 1956, $etitioners $roteste! t#e !e'i-ien-y in-o&e ta. assess&ent in t#e a&ount o' P12,2/4,00, t#at sai!
!e'i-ien-y assess&ent 0as base! on a !isao0an-e o' ba! !ebts an! osses -ai&e! in t#eir in-o&e ta. return 'or 1950,
*n *-t, 3, 1956, $etitioners sent a -#e-1 in t#e a&ount o' P12,2/4,00 to %(R as $ay&ent o' sai! !e'i-ien-y assess&ent,
at t#e sa&e ti&e !e&an!in2 t#e i&&e!iate re'un! o' t#e a&ount $ai!,
*n *-t, 26, 1956, res$on!ent %oe-tor !enie! t#e re3uest 'or re'un!.
Noti-e o' sai! !enia 0as re-ei)e! by $etitioners on No)e&ber 14, 1956,
*n 4e$t, 25, 1955, $etitioners 'ie! 0it# t#e %6A a $etition 'or re)ie0 an! re'un!, 0it# a &otion 'or sus$ension o'
-oe-tion o' $enaties,
*n *-t, 5, 1955, %(R 'ie! a &otion to !is&iss, on t#e 2roun! t#at t#e $etition 0as 'ie! beyon! t#e 30-!ay $erio!
$ro)i!e! un!er 4e-tion 11, in reation to 4e-tion 5, o' RA 1125,
*n De-, 2, 1955, %6A !is&isse! t#e $etition 'or #a)in2 'ie! out o' ti&e,
Petitioners, #o0e)er, -onten! t#at at#ou2# t#eir a$$ea 0as 'ie! beyon! sai! 30-!ay $erio!, %6A sti #a! 7uris!i-tion
o)er t#e sa&e, by )irtue o' t#e $ro)ision o' 4e-tion 306 o' t#e N(R%,

Issue:
89N t#e $etitioners: a$$ea 'ro& t#e !e-ision o' %(R, 0as 'ie! 0it# t#e %6A 0it#in t#e statutory $erio!, N*,
Rationale:
Sec. 11 RA 1125
SEC. 11. Who may appeal; effect of appeal.Any person, association or corporation adversely affected by a decision or ruling of the
Collector of Internal Revenue, the Collector of Customs or any provincial or city Board of Assessment Appeals may file an appeal in the
Court of Tax Appeals within thirty days after the receipt of such decision or ruling. . . .
(t is not !is$ute! t#at $etitioners re-ei)e! on No), 14, 1956, noti-e o' res$on!ent %oe-tor:s !e-ision !enyin2 t#eir
re3uest 'or a re'un! o' t#e !e'i-ien-y assess&ent $ai! by t#e&, Pursuant to t#e abo)e-3uote! $ro)ision o' 4e- 11 o' RA
1125, t#ey #a! 30 !ays 'ro& sai! !ate 0it#in 0#i-# to 'ie t#eir a$$ea 0it# res$on!ent -ourt, ;o0e)er, t#ey 'ie! sai!
a$$ea ony on 4e$t, 25, 1955, or &ore t#an ten <10= &ont#s t#erea'ter, &u-# beyon! t#e a'ore&entione! 30-!ay $erio!
0it#in 0#i-# to 'ie t#e sa&e, %onse3uenty, respondent court had acquired no jurisdiction to entertain said appeal
and the dismissal of the same was proper,
As to t#e -ai& t#at t#e %6A #as 7uris!i-tion !es$ite t#at it is beyon! t#e 30 !ay $erio!, t#e -ontention is !e)oi! o' any
&erit, (n t#e -ase o' ohnston !umber Co., Inc. vs. Court of Tax Appeals, et al. 101 P#i,, 654> 54 *'', Ga?, @16A 5226, t#e
%ourt #e!:
It is the contention of petitioner that the afore"uoted provisions cannot stand side by side because, #hereas $ection %&'
of the Tax Code re"uired the filing of a claim before an action in court may be maintained, Republic Act (o. ))*+ #hich
confers ,urisdiction upon the Court of Tax Appeals to ta-e cogni.ance of appeals from the decisions of the Collector of
Internal Revenue does not re"uire any more the filing of said claim but merely provides that said appeal may be filed
#ithin %& days from receipt of such decision or ruling.
6#e %ourt sai! t#at 4e- 306 o' t#e N(R% s#ou! be -onstrue! to2et#er 0it# 4e- 11 o' RA 1125, (n 'ine, a ta.$ayer 0#o
#as $ai! t#e ta., 0#et#er un!er $rotest or not, an! 0#o is -ai&in2 a re'un! o' t#e sa&e, &ust -o&$y 0it# t#e
re3uire&ents o' bot# se-tions, t#at is, #e &ust 'ie a -ai& 'or re'un! 0it# t#e %oe-tor o' (nterna Re)enue 0it#in 2 years
'ro& t#e !ate o' #is $ay&ent o' t#e ta., as re3uire! by sai! 4e- 306, an! a$$ea to t#e %6A 0it#in 30 !ays 'ro& re-ei$t o'
t#e %oe-tor:s !e-ision or ruin2 !enyin2 #is -ai& 'or re'un!, as re3uire! by sai! 4e- 11 o' RA 1125, (', #o0e)er, t#e
%oe-tor ta1es ti&e in !e-i!in2 t#e -ai&, an! t#e $erio! o' t0o years is about to en!, t#e suit or $ro-ee!in2 &ust be
starte! in t#e %ourt o' 6a. A$$eas be'ore t#e en! o' t#e t0o-year $erio! 0it#out a0aitin2 t#e !e-ision o' t#e %oe-tor,
6#is is so be-ause o' t#e $ositi)e re3uire&ent o' 4e-tion 306 an! t#e !o-trine t#at !eay o' t#e %oe-tor in ren!erin2
!e-ision !oes not e.ten! t#e $ere&$tory $erio! 'i.e! by t#e statute,
(n t#e -ase o' a ta.$ayer 0#o #as not yet $ai! t#e ta. an! 0#o is $rotestin2 t#e assess&ent &a!e by t#e %oe-tor o'
(nterna Re)enue, #e &ust 'ie #is a$$ea 0it# t#e %ourt o' 6a. A$$eas 0it#in 30 !ays 'ro& #is re-ei$t o' t#e %oe-tor:s
assess&ent, as re3uire! by sai! 4e- 11 o' RA 1125, *t#er0ise, his failure to comply with said statutory requirement
would bar his appeal and deprive the Court of a! "ppeals of its jurisdiction to entertain or determine the same,