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VAT: Input Tax Refund

Note: The Input Tax Credit/Refund is filed within 2 years


from the close of the taxable quarter when such sales
were made.

Note: The CIR has 120 days to decide the claim for refund.

Note: Appeal to the CTA division using Rule 42 is made within 30 days
from the receipt of the decision of the CIR or from the lapse of
the 120 days within which the CIR is suppose to decide the claim.
Also, the taxpayer can choose to wait the decision of the CIR
before appealing to the CTA Division. (The choice is exclusive!)
Note further: The 120-30 days is jurisdictional and therefore
mandatory. The judicial claim with the CTA div,
however, need NOT be filed within the 2 year period.

Note: The taxpayer, after an adverse decision against him by the CTA
Division, should file an MR/MNT with it before going to the CTA
En Banc.

Note: Appeal to the CTA En Banc from the CTA division is done using
Rule 43. The taxpayer has only 30 days from the receipt of the
decision of the CTA division to appeal.
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
NIRC: Tax Refund/Credit
Note: The Tax Credit/Refund is filed within 2 years from the
date such taxes were paid.

Note: There is NO period for which the CIR has to decide the
claim for refund/credit.

Note: Appeal to the CTA division using Rule 42 is made within 30 days
from the receipt of the decision of the CIR. If the CIR does not act
on the taxpayers claim and the 2 year prescriptive period is
about to lapse, the taxpayer may elevate the case to the CTA
division without awaiting the decision of the CIR. Otherwise, his
claim for refund/credit will be barred by prescription.

Note: The taxpayer, after an adverse decision against him by the CTA
Division, should file an MR/MNT with it before going to the CTA
En Banc.

Note: Appeal to the CTA En Banc from the CTA division is done using
Rule 43. The taxpayer has only 30 days from the receipt of the
decision of the CTA division to appeal.
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
Local Tax Assessment Protest

Note: Issued by the Local Treasurer

Note: The protest is filed within 60 days from the receipt of


notice of assessment by the Local Treasurer.

Note: The Local Treasurer has 60 days to decide the protest.


Note: No MR is needed from the decision of the Local Treasurer.

Note: The taxpayer, after an adverse decision against him by the Local Treasurer
may file an appeal with the appropriate court.

MTC: less than or equal to 300k or 400k

RTC: More than 300k or 400k CTA Division: 1 million or more

Note: From the decision of the MTC the taxpayer may appeal the adverse
decision to the RTC (Rule 40).

From the decision of the RTC (original jurisdiction) the taxpayer may
appeal the adverse decision to the CTA division (Rule 42).

From the decision of the RTC (appellate jurisdiction) the taxpayer may
directly appeal the adverse decision to the CTA En Banc under Rule 43.
(Sec. 9, RA No. 9282)

From the decision of the CTA Division the taxpayer should file an MR with
it before elevating the case with the CTA En Banc.

Note: Appeal to the CTA En Banc from the CTA division is done
using Rule 43. The taxpayer has only 30 days from the
receipt of the decision of the CTA division to appeal.
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
Local Tax Refund

Note: The refund is filed within 2 years from the date the
local taxes were paid.

Note: The Local Treasurer has no period within which to decide the claim
for refund. Thus, if the local treasurer does not act on the refund,
the taxpayer may appeal to the regular courts before the 2 year
prescriptive period expires.

The filing of a claim with the Local Treasurer is a condition


precedent for filing a claim with the regular courts.

Note: The taxpayer, after an adverse decision against him by the Local Treasurer
may file an appeal with the appropriate court.

MTC: less than or equal to 300k or 400k

RTC: More than 300k or 400k CTA Division: 1 million or more

Note: From the decision of the MTC the taxpayer may appeal the adverse
decision to the RTC (Rule 40).

From the decision of the RTC (original jurisdiction) the taxpayer may
appeal the adverse decision to the CTA division (Rule 42).

From the decision of the RTC (appellate jurisdiction) the taxpayer may
directly appeal the adverse decision to the CTA En Banc under Rule 43.
(Sec. 9, RA No. 9282)

From the decision of the CTA Division the taxpayer should file an MR with
it before elevating the case with the CTA En Banc.

Note: Appeal to the CTA En Banc from the CTA division is done
using Rule 43. The taxpayer has only 30 days from the
receipt of the decision of the CTA division to appeal.
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
Protest to RPT Assessment
Note: The taxpayer has to pay under protest. He can file his protest
simultaneously with his payment of the RPT. Or if he does not,
he has 30 days from payment of the RPT to file his protest.

Note: The Local Treasurer has 60 days to decide the protest.

Note: The taxpayer may file an appeal with the LBAA from an adverse
decision of the Local Treasurer within 60 days from receipt of said
decision (LGC Sec. 226). The LBAA has 120 days to decide the
appeal.

Note: The taxpayer, after an adverse decision against him by the


LBAA, may appeal with the CBAA within 30 days from receipt of
said decision [LGC Sec. 229(c)].

Note: Appeal to the CTA En Banc from the CBAA is made by filing a
petition for review within 30 days from receipt of judgment of
the CBAA under a procedure analogous to that provided for
under Rule 43 of the 1997 Rules of Civil Procedure. (Sec. 9, R.A.
No. 9282)
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
RPT REFUND

Note: The refund is filed within 2 years from the date the
real property taxes were paid.

Note: The Local Treasurer has 60 days to decide the claim.

Note: The taxpayer may file an appeal with the LBAA from an adverse
decision of the Local Treasurer within 60 days from receipt of said
decision (LGC Sec. 226). The LBAA has 120 days to decide the
appeal.

Note: The taxpayer, after an adverse decision against him by the


LBAA, may appeal with the CBAA within 30 days from receipt of
said decision [LGC Sec. 229(c)].

Note: Appeal to the CTA En Banc from the CBAA is made by filing a
petition for review within 30 days from receipt of judgment of
the CBAA under a procedure analogous to that provided for
under Rule 43 of the 1997 Rules of Civil Procedure. (Sec. 9, R.A.
No. 9282)
CTA En Banc has 1 year to decide the case.

Note: Appeal to the Supreme Court from the CTA En Banc is done using
Rule 45. The taxpayer has only 15 days from the receipt of the
decision of the CTA En Banc to appeal. No MR with the CTA En
Banc is need to elevate the case to the Supreme Court.
Customs Code Protest to the Assessment
(Government)

Note: The taxpayer has to pay under protest. He can file his protest
simultaneously with his payment of the Customs Duties. Or if
he does not, he has 15 days from payment to file his protest.

Note: The Collector of Customs conducts a hearing within 15 days


from receipt of the duly presented protest. He shall decide
within 30 days upon termination of the hearing (Sec. 2312, TCC).

Note: If the Collector of Customs renders a judgment against the


government, it is automatically elevated for review to the
Commissioner of Customs (COC).

Note: If the Commissioner of Customs renders a judgment against


the government, it is automatically elevated for review to the
Secretary of Finance (SOF). SOF has 30 days to decide.

Note: Appeal to the Court of Tax Appeals (observing the doctrine of exhaustion of
hierarchy of courts) can only be made, if there was GRAVE ABUSE OF
DISCRETION on the part of the SOF in rendering a judgment against the
government, under Rule 65. If no GADALEJ, the judgment of the SOF against
the government or his inaction to the case is final and executory.

Note: From the decision of the Court of Tax Appeals, the government
may appeal the case under Rule 45 to the Supreme Court within
15 days from receipt of judgment.
Customs Code Protest to the Assessment
(Taxpayer)

Note: The taxpayer has to pay under protest. He can file his protest
simultaneously with his payment of the Customs Duties. Or if
he does not, he has 15 days from payment to file his protest.

Note: The Collector of Customs conducts a hearing within 15 days


from receipt of the duly presented protest. He shall decide
within 30 days upon termination of the hearing (Sec. 2312, TCC).

Note: The taxpayer may appeal to the Commissioner of Customs (COC)


within 15 days from receipt of the adverse judgment of the
collector.

Note: If the taxpayer loses with the COC he may appeal filing a petition for review
within 30 days from receipt of judgment with the CTA division under a
procedure analogous to that provided for under Rule 42 of the 1997 Rules
of Civil Procedure. (Sec. 9, R.A. No. 9282)
Note: If the Commissioner of Customs renders a judgment against the
government, it is automatically elevated for review to the Secretary of
Finance (SOF). SOF has 30 days to decide.

Note: If the taxpayer loses with the SOF he may appeal filing a petition for review
within 30 days from receipt of judgment with the CTA division under a
procedure analogous to that provided for under Rule 42 of the 1997 Rules
of Civil Procedure. (Sec. 9, R.A. No. 9282)

Note: The taxpayer, after an adverse decision against him by the CTA
Division, should file an MR/MNT with it before going to the CTA
En Banc.

Note: Appeal to the CTA En Banc from the CTA division is done using
Rule 43. The taxpayer has only 30 days from the receipt of the
decision of the CTA division to appeal.
CTA En Banc has 1 year to decide the case.

Note: From the decision of the Court of Tax Appeals, the taxpayer may
appeal the case under Rule 45 to the Supreme Court within 15
days from receipt of judgment.
NIRC Tax Assessment Protest