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Alcantara vs. Republic et al.

DEMETRIO R. ALCANTARA, PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, THRU ITS AGENCY, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO. 11-B, DAVAO CITY; AMERIGO D. VILLEGAS, REVENUE ENFORCEMENT OFFICER, REVENUE REGION NO. 11-B; TEODORICA R. ARCEGA, ASSISTANT REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; JOSE C. BATAUSA, REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; THEMISTOCLES R. MONTALBAN, ASSISTANT COMMISSIONER, COLLECTION SERVICE OF BIR; REGISTER OF DEEDS OF DAVAO CITY; AND MAXIMO LAGAHIT, RESPONDENTS.

G.R. No. 192536 | 2017-03-15

DECISION
 
BERSAMIN, J.:
 
An action directly brought in the Regional Trial Court (RTC) ostensibly to demand reconveyance of property sold upon forfeiture for non­payment of a tax assessment is to be dismissed for failure of the plaintiff to claim for refund or credit with the Commissioner of Internal Revenue. The failure to resort to administrative remedies rendered the assessment final.
 
The Case

Under review are the decision promulgated on November 4, 2009[1] and resolution promulgated on May 13, 2010,[2]whereby the Court of Appeals (CA) in CA-G.R. CV No. 79261 respectively dismissed the appeal of the petitioner and...