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for the purpose of the running of the 120-day period. It must again be pointed out that this in no way precludes the CIR from requiring additional documents necessary to decide the claim, or even denying the claim if the taxpayer fails to submit the additional documents requested. Second, the CIR sent no written notice informing Total Gas that the documents were incomplete or required it to submit additional documents. As stated above, such notice by way of a written request is required by the CIR to be sent to Total Gas. Neither was there any decision made denying the administrative claim of Total Gas on the ground that it had failed to submit all the required documents. It was precisely the inaction of the BIR which prompted Total Gas to file the judicial claim. Thus, by failing to inform Total Gas of the need to submit any additional document, the BIR cannot now argue that the judicial claim should be dismissed because it failed to submit complete documents. The case is REMANDEDto the CTA Third Division for trial de novo. QUESTION:Explain the three (3) stages or aspects of taxation, namely: Levy, Assessment or Collection, and Payment. 3.)REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF CUSTOMS, PetitionerVS.PILIPINAS SHELL PETROLEUM CORPORATION, Respondent(G.R. No. 209324, December 09, 2015) FACTS: Pilipinas Shell Petroleum Corporation (PSPC), a domestic corporation registered with the Board of Investments (BOI), is engaged in the importation, refining and sale of petroleum products in the country. For its importations, PSPC was assessed and required to pay customs duties and internal revenue taxes.
Under Deed of Assignmentdated May 7, 1997, Filipino Way Industries (FWI) assigned the following Tax Credit Certificates(TCCs) to PSPC: TCC# 006889 P 2,542,918.00 TCC # 006977 2,573,422.00 TCC# 006978 2,559,493.00 TCC # 006979 2,413,079.00 TOTAL P10,088,912.00The Bureau of Customs (BOC) accepted and allowed PSPC to use the above TCCs to pay the customs duties and taxes due on its oil importations. The One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Centerthrough then Finance Secretary Edgardo B. Espiritu, informed BIR Commissioner Beethoven L. Rualo that pursuant to EXCOM Resolution No. 03-05-99, it has cancelled various Tax Debit Memos (TDMs) issued to PSPC and Petron Corporation against their TCCs which were found to have been fraudulently issued and transferred. These include the subject TCCs sold by FWI to PSPC. The Republic of the Philippines represented by the BOC filed the present collection suit in the RTC (Civil Case No. 02-103191) for the payment of P10,088,912.00 still owed by PSPC after the invalidation of the subject TCCs. Meanwhile, PSPC filed with the Court of Tax Appeals (CTA Case No. 6484) a petition for review questioning the factual and legal bases of BOC's collection efforts. The RTC denied the motion to dismiss and PSPC eventually filed its answer questioning the RTC's jurisdiction. When the RTC issued a notice of pre-trial, PSPC moved for reconsideration of the order denying its motion to dismiss. The RTC denied the motion for reconsideration, prompting PSPC to