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REMEDIES OF TAXPAYER FROM LOCAL TAXES

REMEDIES

Within five (5) years from the date they became due

Refund

Prior to Assessment

Filed within 2 years from


the date of the payment or
from entitlement to a refund
or credit.

End

Question Constitutionality or Legality of Tax


ordinance/Revenue measure

Petition for
Declaratory Relief
(When applicable)

Secretary of Justice
Will decide within 60 days from date of receipt and may

Deny
File ordinary
Civil action

Regional Trial
Court

Petition for reviewwithin30 days


from date of receipt of such
decision

Court of Tax Appeal-Division


File Motion for
reconsideration or new
trial within fifteens 15 days
from the date of receipt of
such decision

Local Treasurer or his duly authorized

Protest
Within 30 days from effectivity of such ordinance

Local Treasurer
May either,
Grant

Assessment

FilePetition for review


Within15 days from date
of receipt of such decision

End

Grant

Deny or Lapse of the 60 day


period

Appeal
Within 30 days from the receipt of the
denial or from the lapse of the 60 day
period

Regional Trial Court


Petition for review within 15 days from
date of receipt of such decision

Protest
Within sixty (60) days from the receipt
of the notice of assessment

LocalTreasurer
Decide within 60 days from the
time of its filing
No action

Decide
Deny

Appeal
Within 30 days from the
receipt of the denial or
from the lapse of the 60
day period

Grant
Cancel
Wholly or
partially the
assessment

Court of Tax Appeal-En banc


Appeal by
Certiorari under Rule 45 within 15 days from receipt of

Supreme Court