aL OPERATIONS 2010 aim for Tax Refund or Credit (Sec. 253, L6C) 2. The taxpayer may file a written claim for fund or credit withthe provincial or city treasurer within 2 Years from the date the taxpayeris entitled to such reduction or adjustment. Provincial or city treasurer should decide the claim within 60 days from receipt of the claim. In case of denial of refund or credit, appeal to LBAA within 30 days asin protest case. 3. Redemption of Real Property (Sec. 261, G6) 2. Within 4 year from the date of sale, the owner of the delinquent real property, oF person having legal interest or his representative, shall have the right to redeem the property upon payment to the local treasurer the ff Amount of delinquent tax Interest thereon | DERIITIONS TARRIF: Custom duties toll or tribute payable upon ‘merchandise to gov't. CUSTOMS DUTIES: Tax assessed upon merchandise from oF exported to a foreign country (Garcia vs. Executive Sec., 211 SCRA 227 (19921) FLEXIBLE TARIFF: Import duties which are modified by the President upon investigation by the Tariff ‘Commission and recommendation of the NEDA in the interest of national economy, general welfare and national security. |. BUREAU OF CUSTOMS sori, : Expenses ofl om dato ting yo ie dite ofthe sale 1 sment and collection of the lawultrevenues from = ttre of not mare than 24: mnthon the gpd win onal oer ur fs cages fos burchase price from date of sale to date of eS _and penalties accruing under the tariff.and customs redemption é gt otws. 5 2, Prevention and suppression of smuggling and other b at: ae a frauds upon the customs. certificate of sale issued to the purchaser sia ‘3. Supervision and control aver the entrafée and clearance invatdated Wes of vessels and aircraft engaged in foreign commerce. «BE SES 4, enforcement of tariffand customs laws, rules and B.sudial 2 1 Court ton ~appeal of CBAN' decision tg CTA@en banc; ee ‘Suit assailing the validity of tax; “Stas Recovery of refund of tates paid (Sec 64, PD 464) Suit to deciare invafit of tax due to irregularity in assessment and collection; ‘Suit assaling the valiity of tax sale (Se. 83, PO 464 and See. 267, 16¢) Raia ? CONDONATION OF REAL PROPERTY TAXES 1. By Sanggunian ~ RPT may be condoned wholly or partially in a given LGU when: ‘Thereis general failure of crops; There is substantial decrease in the price of agricultural or agri-based products; or There is calamity. By the President of the Philippines - when public interest s0 requires ion and contol éver the handling of foreign ae arriving in the Phils.f6r the purpose of the ‘collection of the lawful duty on dutiable articles thus imported and preventioriof smuggling through the ium of such mails -"" ‘6. "Supervision and contro! all import and export cargoes, is.) or stored in pits, airports, terminal facilities luding container Yards and freight stations for the ectich of gbvernment revenue. 7. Exercise excusive jurisdiction over seiaure and forfeiture ‘ases under the tariff and customs laws. (Sec. 602) Jurisdiction of Collector of Customs over Importation of Articles Cause all articles for importation to be entered in the ‘customhouse Cause all such articles to be appraised and classified 3. Assess and collect the duties, taxes and other charges ‘thereon 4. Hold possession of allimported articies until the duties, taxes and other charges are paid thereon (Sec 1206) —Facuity Adviser: Atty. Marissa Cabreros, Aty: Michael Dana Montero; Head: Wiliam Gan; Understudies: Corl Saranllo, Kathrina Matiba ai 12Althe seas within the jurisdiction of the Phils. 2. Allcoasts, ports, airports, harbors, bays, rivers and inland waters whether navigable or not from the sea (1"" Par., Sec. 603) Application of the TCC TCC applies only after importation has begun but before importation is terminated Importation Begins: when the conveying vessel or aircraft enters the jurisdiction of the Philippines with the intention to unload therein "Note: if there is intention to unload, even if cargo not yet unloaded, and there is unmanifested cargo, forfeiture may take place because im already begun. portation Importation Terminates: 1. Upon payment ofthe duties, taxes, and charges due upon the articles, or secured at the. cranes with shall have been granted In case the articles are free of other charges until they have legally let the jurisdiction of customs (Sec. 1202) get Ee: ca ee 2g ea) ee roe, E bremet 2. Qualfiedly prohibited Where such conditions as to warrants a lawful importation do not exist, the legal effects of the importation of qualifiedly prohibited articles are the same as those absolutely prohibited articles. (Auyong Hin vs. CTA, 59.SCRA 110) m \LLY-FREE FROM TARIFF AND customs DUTIES Certain imported articles are exempt from import taxes upon ‘compliance with certain requirements. These are 1 2 ‘Those provided for in Sec. 105 ofthe TCC; ‘Those granted to government agencies, GOCC with agreements with foreign countries; ‘Those given to international institutions entitled to »gxemption by agreement or special fav; and hit may be granted by the President upon. ‘Neda's recommendation. A Exempt Articles Under Section 10 ropagation, botanical, breeding, zoological and national defense ‘Other Types of Fees Charged by the BOC: " caught or gathered by vessebc fe, pine registry 1. Arrastre charge | Not have landed in foreign © 2. Wharfagge due- counterpart of license, charged not for pecan nH ee ENS a ‘the use of any wharf but fora special fund- Fort Works <_ansshioment tee “Equipment used forthe | » Bond=1¥x of ascertained duties, Tleasee salvage of vessels or |"% taxes and charges pats aircraft avafoble “}-» Must be expocted within months | Harbor fee [oistyo a 5. Tonnage due Ed Se + facies to make repair {M.. GOODS PROHIBITED FROM BEING IMPORTED, “+ Vassel was compiled by Weather Absolutely prohibited eae +) dudes value of anti ws for 8. Weapons of war . ime b. Immoral/obscene or insidious articles ‘ticles Brought into | » to be re-exported upon a © Articles for treason the Philippines For completion ofthe repair, 4. Prohibited érugs/narcotics repair processing, or | processing or reconditioning € Gambling paraphernalia/devices fecondtioning + Bond = 15x of ascertained dities, f ‘Those prohibited under Special Laws (Sec 102 TCO) taxes and charges Faculty Adviser: Aty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Wiliam Gan; Understudies: Carl Saranilio, ‘athena Matibag— 13A te peteneyn ‘Trophies, prizes beeen i ‘Briilege under thi section (medals, badges, cups) fo ‘thin 365 days prior wo his Those received 25, : arial honorary distinction, fs 3, That a 50% ad valorem duty ‘Samples in such ‘* models not adopted for practical | ‘atross the board shail be levied ‘quantity and of such tse, and and collected on the personal sdenersions or + samples not forsale and household effects in excess constructions asto_— | marked sample sale punishable by of PI0,000 render themunsateable |” tow Wearing apparel, artving within a reasonable time, ‘0F of no appreciable '* for purpose of introducing new articles of personal before or after the owners, ‘commercial value, product adornment, toilet ‘+ inuse of and necessary and «imported by person duly articles, portable tools | appropriate forthe wear or use of registered and identified to be andinstruments, ‘such persons according to their engaged in that trade theatrical costumes and | profession or position « Importations authored ty Sec of similar personal effects |» for the immediate purposes of ane accompanying travelers | theirjourney and thelr present ox toursin he comfort and convenient. ire and identified under Feel SEA | * Actomibany ther or arte at 2. i eet ane eatin tee effects, vehiclesof || reasonabletime “ Cabtoms when exported from the foreign consultants ond | tn quantities and kind necessary © hi sug retuming residents ens neds ‘and suitable to the profession, “upon their departure therefrom of | i ring service to, rank or position x Ging tel sry atroed gov't indudnestatt |» For their ownuse,NOT forsale, + personal and household effec: q eum barter, hire Including wearing apparel, articles “| + Collector may require: weiter ‘of personal adariment (except |. commitment or bond. i nur tems) tot articles, Professional ‘in quantities and kind necessary instruments related to one's _| instruments tools of and suitable to the profession, » profession and analogous personal rel, |» rankor position ‘or household effects, excluding + Fortheir own use, NOT forsale, -_ehicles, watercraft, aircraft and Id |, barter, hee SS paths tin tore + GHinge of residence is bona fide Honea Ty Rule wyraunealtie lege of free entry was never a “1° Philippines which were necessary, ranted to them before or i -_ |. appropriate and normally used for pales under 01105, 163,210 their comfort and convenience | E diy] oMust fle bond f © during their stay abroad, ie _|, # Exported within 6 ions © 1-9 S86 accompanying them an their “| $Not exhibited for proft % teturn or arriving within a ‘easonable time which, bari‘ ‘unforeseen aid fortuitous events, inno case shal exceed 60 days “ater the owmer’s return, subject!” pic E Be Sa however tothe following Brought by foreign film | + Must file a bond Provisions: oie ‘producers for making or |» Exported within 6 months (unless 4. That the personal and recording motion extended by the Collector for household effects shall eitier, picturesontocation in | another 6 months) ‘bein commercial quantities nor] | phi. + Principal actors ae Fitipinos intended for barter, sale or hire Photographic and «Affidavit by importer thatthe and that the total dutiable value ‘cinematographic ils, | exposed films are same fms of which shall not exceed undeveloped, exposed | previously exported P10;000 ‘outside Phil by resident That ie returning resident has Filipinos or Pil __|___‘not previoustyavaiied of the] | producing companies —Faculty Adviser: Atty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Wiliam Gan; Understudles: Carl Saranillo, Kathrina Matibag— 18ee OPERATIONS 2010 1 Sich tides are wot aatoble locaiyin reasonable quantity, quality and price ‘+ Necessary or incidental to proper ‘operations + Used in theirae andindstrat ‘operations Vinportations used by: ""] + Retiprocity: such foreign countly Machineties, “|< must grant same privilege to Phil. equipments, tools for ‘agencies production, plants to Z i} | convert mineral ores Articles for personal or | ¢ Such privileges must be accorded into saleable form, famiy use of members | ina special agreement between ‘share parts, supplies, and attaches of foreign: Phil and the foreign country materials, accessories, embassies, legations, ‘© Privilege may be granted only explosives, chemicals, consular officers and upon specific instructions of Sec ‘ranspo and ‘other reps of foreign ‘oF Finance which willbe given only | | communications govt ‘upon request of the DFA facies imported ty ‘Articles dovated to or | Tm Oxgnot for profit. and used by new mines {oF accountof relief '« For free distribution to the needy | and.old mines ° [ormanvation J J t a Aicetafts imported by Containers, holders and | © Except those that are reusable for ‘agro industrial the sila receptacles Somertorumeporaonat cofapaates spare farts and accesories Spare parts of vessel or aircraft of foreign aaticles and salvage after 2 years from filing, Vessels must ha been wrecked Me or abandoned hi waters "© Brought to Philas replacement or for emergency repair ‘+ Spare parts utitzed to secure safety, seaworthiness, or airworthiness, enable it to continue voyage or fight |] © Cornet be repre ocaly | + Cost of tena made on ate pay 30% ad valorem le shall: Bond (1 %9) to cove year ‘+ Must be property identified and vocane| sore, rt eee ica, i , : customs supervision fee ae ? 1 Soptinincsontne an publications tay oo |) wetin use 5 Phil articles previous) |S.” Note that W'a drawback or bounty | '* Upon expiration of period (1 year ‘exported and retumed ||" was alowed to any Phit article 2 ‘without increasing “> 4 ~ tinder this subsection, upon te a ‘Guties and taxes shall be paid ‘value or improved | Perschal and household |, Car must have been purchased or ‘condition. effects (including one ordered before the mission or Foreign articles | cates onemoyee consulate receved his order of previously exported Of DFA, attaché, Staff recall When retumed after <<: igi me ‘assigned to Phil ‘© The value of personal and having been exported diplomatic mission household effets shall nt exceed ‘and loaned for use 7 E abroad, personnel of 30% of his total salary. ‘temporatily abroad 7 Reparations Missions in solely for exhibition Tokyo, AFP military | Foreign container used personnel in SEATO, In packing exported Pil AP military personnel products: accorded diplomatic Articles and supplies |» Suchartles are not avaiable rankenduty abroad imported by and for use | locally in reasonable quantity, = returning from regular of scheduled airfines ‘quality and price assignment, ‘operating under ‘+ Necessary or incidental to proper reassignment, dies, congressional franchise_| "operations resignsorreties Faculty Adviser: Atty. Marissa Cabreros, Atty. Michael Oana Montero; Head: Willam Gan; Understudles: Carl Saranilio, Kathrina Matibag— 125TAXATION LAW REVIEWER ‘+The provisions of general and special laws, including those granting franchises, to the contrary notwithstanding, there shall beno exemptions whatsoever from the payment of customs duties (Sec. 1105, last par.) EXCEPTIONS: 1. If provided under the TCC (e¢. conditionally free importation) 2. Exemptions granted to GOCCS with existing contracts, ‘commitments, agreements or obligations with foreign countries 3. Exemptions of international institutions, associations or ‘organizations pursuant to agreements and special laws 4. Exemptions granted by the President of the Phils, \upom!== recommendation of NEDA in the interest of paiional econiomie development. (Sec. 1205) ability of importer for Customs Duties at A pronal dat in from the ingore ia Boge discharged onty by payment in full ofa a lien tipo iiBartéd articles which may be: Picts whe, they are in custody or subject tothe control of the government (sec-1204) i Extend of tmporter’s Liability limited to the value of the imported merchandise. liftase.of.. forfeiture of the seized materials, the maximum civil penalty is the forfeiture itself. (Mendoza vs. David, 1 SCRA 791) Imported Goods Must be Entered in the Customhouse ‘+ Imported goods must be entered in the customhouse at their port of entry otherwise they shall be considered as. contraband and the importer shall be liable for smuggling (sec 1201) ‘+ Port of entry means a domestic port open to both foreign and coastwise trade including “airport of entry’. (Sec. 3514) ‘+ Allarticles when imported from any country into the Philippines shall be subject to duty upon each importation, even though previously exported from the Phils. except as otherwise specifically provided for in the TcCor other laws. (sec 1201) ee 2 OPERATIONS 2010 By —Faculty Adviser: Atty. Marissa Cabreros, ty. Michael Dana Montero; Head: Wiliam Gan; Understudles Preference on the Owner of Imported Articles for Customs Purposes All anticles imported into the Philippines shall be held to be the property of: ‘+ thepperson to whom the property is consigned ‘© theholder of the bill of lading duly endorsed by the. consignee therein named the consignee if consigned to order by the consignor the underwriters of the abandoned artides saved froma wreck at sea, along the coast or in any area in the Phils. Dutiable tmportation Articles although previously exported from the Philippines, become dutiable from the entry of the vessel or aircraft into ‘the Philippine jurisdiction until the payment of duties, taxes, ‘and other charges and the issuance of the permit for the withdrawal of said goods from the custom houses. eRe 9135 a etiod One. - Transaction Value. ~The dutiable value of 9 animmpoted atic subject to an ad valorem rte of duty shall be the transaction value, which shall be the price cally paid ot payable for the goods when sold for export to the Philippines, adjusted by adding: 1. “The following to the extent that they are incurred by the buyer but are not included in the price actually paid or 2.9) payable forthe imported goods: af Commissions and nd brokerage fess (except buying commnissi@ns); I. Coster containers © Costof eontainess; d. The cost of packitig, whether for tabor or materials; The value, apportioned as appropriate, of the folle and services: materials, smponefts, parts and similar items J “iqcorporated inthe imported goods; tools; dies; moulds and similar items used in the Production of imported goods; materials consumed in the production of the imported g0ods; and engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the Philippines and necessary for the production of imported goods, where such goods and services are supplied directly or indirectly bythe buyer free of charge or at a reduced cost for use in connection withthe production and sale for export of the imported goods; ‘Saran, Kathrine Matibog— 126* The amount of royalties and license fees related to the goods being valued that the buyer must pay, ether directly or indirectly, as ‘a condition of sale of the goods to the buyer; 2. The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; 3, The cost of transport of the imported goods from the port of exportation to the port of entry in the Philippines; 4. Loading, unloading and handling charges associated with the transport of the imported goods from the country of exportation to the port of entry in the Philippines; and 5. Thecost of insurance. All additions to the price actually paid or payable shall be made only on the basis of objective and quantifiable data. No additions shall be made to the price actually paid aaa payable in determining the customs value exceptaprovided ¥ not be in this Section: Prévided, That Method one in determining the dutiable value of importéd goods if: 4) There are restrictions as tothe disposition or uses soa ey Sh er other than ee ich ie ‘Are imposed or required by | ney tiie orn ew mov: be resold; or + Do not substantialy affect the value ofthe gods 1») Theale or price is subject to some conltion or consideration for which a value cannot Bésdetermined with respect to the goods being valued; 1 Part ofthe proceeds of any subsequent resale, sak or use of the goods by the buyer will accrue directly or Indirectly to the seller, unless an appropriate adjustment an be made in accordance with the provisions hereof; or 4) The buyer and the seller are related to one another, and such relationship influenced the price of the goods. Such Persons shall be deemed related if: ‘* They are officers or directors of one another's businesses; ‘+ They are legally recognized partners in business; ‘+ There exists an employer-employee relationship between them; ‘= Any person directly or indirectly owns, controls or holds five percent (5%) or more of the outstanding voting stock or shares of both seller and buyer; ‘* One of them directly or indirectly controls the other; aL OPERATIONS 2010 ‘= Both of them are directly or indirectly controlled by a third person; ‘= Together they directly or indirectly control a third person; ‘¢ They are members of the same family, including those related by affinity or consanguinity up to the fourth ciull degree. Persons who are associated in business with one another in ‘that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purposes of this Acti they fall ‘within any of the eight (8) cases above. {8) Method Two. - Transaction Value of Identical Goods. — Where the dutiable value cannot be determined under ‘method one, the dutiable value shall be the transaction value of identical goods sold for export to the Philippines and ted at or about the same time as the goods being “Identical goods" shall mean goods which are the same in'all respects, including physical charaeterstics, quality ef ‘and reputatith, Nifor differences in appearances shall not gti s s goods otherwise conforming to the definition from ‘being regarded asidentica. 3 ‘Method Three. — Transaction Value of Similar Goods. — ‘Whe the dutiable value cannot be determined under the Preceding method, the dtiable vale shall be the oe ‘value of similar goods sold for export to the Pt ippines afd exported at or about the same time asthe ds being valued. “Similar gaods" shall mean goods which, althougtfiot alike in anes hhave like characteristics ‘component matefials which enable them to perform ‘same functions and to be commercially interchangeable. ‘The quality ofthe goods, their'reputation and the existence ‘ofa traderiark shall be amo the factors to be considered _lisdtermining whether goods are sim. if the cutie vale stil cannot be determined through the succestive application of the two immediately preceding methods, the dutiable value shall be determined under method four or, when the dutiable value stil cannot be determined under that method, under method five, except ‘that, atthe request of the importer, the order of application (of methods four and five shal be reversed: Provided, however, That ifthe Commissioner of Customs deems thet he will experience real ficulties in determining the dutiable value using method five, the Commissioner of Customs may refuse sucha request in which event the dutiabe value shal bbe determined under method four, fit can be so determined. 0a Faculty Adviser: Atty. Marissa Cabreros, Ay. Michael Dana Montero; Head: Willam Gan; Understudies: Carl Saranillo, Kathrina Matibog— wy>>, TAXATION LAW REVIEWER ‘a device resorted to for enabling a ‘commodity affected by taxes to be exported and sold in foreign markets upon the same terms as if ithhad not been taxed at all. (Uy Chiaco Sons vs. Collector of Customs, 24 Phil 562) IMPORT ENTRY: It is a declaration to the BOC showing, particulars of the imported article that will enable the customs authorities to determine the correct duties. An importer is required to file an import entry. It must be accomplished at the moment the last cargo is disembarked I aL OPERATIONS 2010 ‘rom the vessel onditions for Grant of Drawback 1. Imported material was actually used inthe production of article to be exported. or 2. Refund or eredit shalt not exceed 100% of ities paid on the imported material 7 3. Nodetermination by NEDA of the reqlirement for certification on non-availability of locally produced of. manufactured compettive substitutes for thei material (xo local substitute forthe matyal). "2 3 4, Exportation riust be made within 1 yéar affer™ 272 fact importation of material and claim fateh ci must be made within 6 months fromixportation. 57 5. When or more resut from the used of sami imported material, apportionment shall be : 6. Every application for drawback must, Pat P50 filing, processing, and supervision fees Gp 7. Claims shall be paid by BoC within 60 days i of property accomplished claims VIL CLASSIFICATION O& CUSTOMS DUTIES 1 Regular duties those which are imposed ordinarily as a matter of course without order from the higher authorities and collected merely as a source of revenue 3. Ad Valorem Duty ~ this sa duty based on the value of the imported article b. Specific Duty- this is duty based on the dutiable weight of goods (either the gross weight, legal weight or the net weight) 2. Special duties- those which are imposed and collected in addition to ordinary duties usually to protect local wustries against foreign competition: ‘2. Dumping Duty b. Countervailing duty Marking duty a. vatory duty season 1. These are additional import duties imposed on specific kinds of imported articles under certain conditions 2. These are imposed for the protection of consumers and manufacturers as well as Phil. Products from undue competition posed by foreign made products. 3. These cannot be imposed without regular duties because the law says that itis to be “in addition to such". ‘SPECIAL DUTIES are: Difference between the ‘actual price and the normal value of the ’ article (extent of | Agricuture/ Sec. of the Labor) ‘underpricing) against Philippine: ‘products IIL, FLEXIBLE TARIFE CLAUSE ‘See. 28, ART VI of the 1987 Constitution and Sec. 401, TCC. The President may fix tariff rates, import and export quotas, ete. under TCC Faculty Adviser: Atty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Willam Gan, Understudies: Car Saranilo, Katheina Matibag— cauSn ee 1. Toincrease, reduce or remove existing protective rates ‘of import duty (including any necessary change in classification) ‘* the existing rates may be increased or decreased to any level on one or several stages but in no case shall be higher than a maximum of 100% as valorem 2. Toestablish import quota or to ban imports of any commodity, as may be necessary 3. Toimpose an additional duty on all imports not exceeding 10% ad valorem whenever necessary Limitation Imposed Regarding the Flexible Tariff Clause 4. Conduct by the Tarif Commission of an investigation in ‘a public hearing ‘a. The Commissioner shall also hear the views and recommendations of any government office, agency or instrumentality concerned b. The NEDAthereafter shall submitsits ons" recommendation tothe President! 2. The poiwe the President to increase arecrease the rates of import duty within the aboverféntioned limits fhadin 84 sal cae he bia n form of duty. ~ 3 neh ogi ee ee ‘equivalents ofthe duty with respect the principal competing county ford Tec) 2X REQUIREMENT TO KEEP RECORDS (Sec. 3514 TCC, a8 amended by RA9135) Ye, ath {Allimporters are required to keep at their principal plBEE AE sass business, in the manner prescribed by regulations to be issued by the Commissioner of Customs and for a period three (3) years from the date of importation, all the records of their importations and/or books of accounts, business and ‘computer systems and all customs commercial data including payment records relevant for the verification of the accuracy of the transaction value declared by the importers/customs brokers on the import entry. Al brokers are required to keep at their principal place of business, nthe manner prescribed by regulations to be issued by the Commissioner of Customs and for a period of three (3) years from the date of importation copies of the above mentioned records covering transactions that they handle. X, THE TARIFF COMMISSION ‘Function of the Tariff Commission |. Investigative Powers 2) The administration of and the fiscal and industria effects ofthe tai and customs laws of this country now in force or which may hereafter be enacted. b} The relations between the rates of duty on raw. materials and the finished or partly finished products. ) The effects of ad valorem and specific duties and of compound specific and ad valorem duties. d) All questions reiative to the arrangement of schedules and clsifcation of articles inthe several schedules in the tari law. €)_The tariff relations between the Piippines and other foreign countries’ commercial treaties, preferential provisions, economic alliances, the effect of export bounties and preferential transportation rates. “Fig, The volume ofimporations compared wth domestic “Brpduction and consumption; and In fone fa investigate the operation of customs _ hd tart laws, incuding their elation 2 the national revenues, their effec upon the Industries and labor of the courtryand to submit reports of ts investigation ‘as provided. (Sec. 506, TCC) Administrative Assistance tothe Presider aiid Congress ounce LUNDER THE TAREE AND CUSTOMS CODE é + és OF THE: |. Administrative /Extrajudicial* 1. Téelien (Sec. 1508, ToC) '* “Attaches on the goods, regardless of ownership, hil stil te custody or control ofthe Gov't «(availed of when the importation is nether prohibited nor improperly made. 2. Administrative Fines and Forfeitures Applied when the importation in untawful; ‘And it may be exercised even where the articles are ‘not or no longer in Custom’s custody unless the importation is merely attempted in which case It ‘may be effected only while the goods are still within ‘the Custom’s jurisdiction or in the hands of a person who is aware thereof (Sec. 2531 & 2530 Tec) "=Faculty Adviser: Aty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Wiliom Gan; Understudies: Carl Saranilo, Kathvina Matibag— 129eee ‘* Under Sec. 2530 (a) of the TCC, in order to warrant, forfeiture, itis not necessary that the vessel or aircraft must itself carry the contraband. The complementary if collateral use of the Cessna plane for smugeting operations is sufficient for itto be deemed to have been used in smuggling (Uamado vs. Comm. Of Customs, 122 SCRA 118) 3. Reduction of customs duties/compromise: = Subject to approval of Sec. of finance (Sec. 709, 2316 TCC) Seizure, Search, Arrest (Sec. 2205, 210, 2211 TCC) N.Judicial This remedy is normally availed of when the tax lien is lost by the release of the goods 1. Chitaction(Ser. 1204 TCC) 2. Criminal action with published value with 15 days from date of publication, or within S days from the date! the importer is entitled to rendered erroneous or illegal occurring after the payment. = Taxpayer - within 15 days from assessmétc Payment under protest is necessary (Sec. 2308, 2210 TCC) if payment 2. Refund = Awritten claim for refund may be submitted by the importer in abatement cases on missing packages, deficiencies in the contents of packages or shortages before arrival of the ‘g00ds in the Philippines, articles lost or destroyed after such arrival, dead or injured, ‘animals, and for manifest clerical errors and ~ _ Drawback cases where the goods are re- exported. (Sec. 1701-1708 TCC) 3. Settlement of any seizure by payment of fine or redemption = BUT this shall not be allowed in any case where importation is absolutely prohibited or the release would be contrary to law or when ‘there s an actual and intentional fraud (Sec. 2307 TCC) 4 Appeal = Within 15 days to Commissioner after notification by collector of his decision (Sec. 2313 TCC) 1, Judicial 1. Appeal = Within 30 days from receipt of decision of the Commissioner or Secretary of Finance to the division of the CTA (Sec. 2403 TCC, Sec. 7 RA 1125, as amended by Sec. 9 RA 9282) = Since Sec. 11 of RA 1125, as amended by Sec. 9 RA 9282 empowers the tax court to issue injunctions, it would appear than an importer may appeal without first paying the duties, src in seizure but notin protest cases. | 2, Action to question the legality of seizure 3. Abandonment (Sec. 1801 TCC) f= Spressly ~ impliedly : 1. failure to fl an impart entry within 30 days _rom the discharge of goods or 1 having filed an etry, falls to clam within 15 days butt shal hot be so effective unt so decared by the collector. (Sec. 1801, 25 amended by RA7651) ‘Two Kinds of Proceedings inttie BOC é et These aré casés which are solely with lability for customs duties, fees, and other charges. Before fling a protest there must first be a payment under protest. ‘When Customs Protest Applicable = The customs protest is required to be filed only incase the liability of the taxpayer for duties, taxes, fees and other charges is determined and the taxpayer disputes said liability. —Facalty Adviser: Atty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Willa Gan; Understudles: Carl Saranilo, Kathrina Matibag— SauTAXATION LAW REVIEWER aay OPERATIONS 2010 When Customs Protest NOT Required ‘When there is no dispute, but the claim for B. Selzure and Forfeiture Cases refund arises by reason of the happening of ‘Supervening events such as when the raw: ‘These refer to matters involving smuggling. It is civil and "material imported is utilized inthe production ‘administrative in nature ands directed against theres or of finished products subsequently reported imported articles and entails a determination ofthe legality and a duty drewback is claimed. of their importation. These actions are in rem. Thus, itis of no defense that the owner of the vessel sought Requirements for Making a Protest to be forfeited had no actual knowledge that his property was usedillegally. The absence or lack of actual knowledge ‘Must be in writing of such useis a defense personal to the owner himself which 2, Must point out the particular decision or ruling of the ‘cannot in any way absolve the vessel from the liability of Collector of Customs to which to which exception is forfeiture. (Comm. OF Customs vs. Manila Star Fery, Inc, ‘taken or objection made; 227 SCRA 317) 3. Muststate the grounds relied upon for rele Smugeting 4, Must be limited to the subject matter of a single adjustment; A. Amactof any person who shall: 5. Must be fled when the amount daimed is paid or within 15 days after the payment; : _.Frauduenty impor any arid contrary to law, 6. Protestant must furnish samples of goods undéfprotest = assist n so doing, oF when réquiired, é . Receive, conceal, buy, sell, facilitate or transport such gi aticle Khowif@itsilegal importation (sec. 3601 TCC) Proceduce ofr Customs Protest Cases Export contrary to law (Sec. 3514 TCC) 1. The Collector acting within his jurigdict the imported goods tobe entered a f 2. The clletor shal assess, ladae, adc dite tet, or detain the said goods the liable doesnot pay the ame. vibe 3. The party adversely affected may ea wrifen prot. AE cpezang-a donc por open to bot forcgn and con his foregoing Habity with the Cotector within 15"! ie stisaffede including port of entry. (Ser 3514 TCC) days ater the liquidated amount (the ager under 22 SS protest ule apples) Yaa 2 _:9°AL articles imported ntsthe Philippines whether 1 Feu tm rw ei pce sybjeet to duty or not shale entered through a presented protest. Upon termination of the hearing, the eee rote Collector shall decide on the same within 30 days 2 ane sentry. _ Efi astoms law means * & + The docuents led atthe Customs house ‘The submission and acceptance ofthe documents ‘The procedure of passing goods through the customs house Rodrigue: vs. CA, Set, 18,1995) B. (The Philippines is divided into various ports of entry - entry other than thru port of entry will be SMUGGLING. ‘Appeal with the Commissioner within 15 Evidence for Conviction in Smuggling Cases ‘Appeal with the CTA en bane | If decision of Commissioner or Sec. isadversetto the = Mere possession ofthe article in question protestant, he may appeal to UNLESS the defendant could explain that his paltictredaeetands possession is lawful to the satisfaction ofthe 1e procedure on the left. court (Sec. 3601 TCC). ‘Appeal by erorrtotie ee = Payment of the tax due after apprehension is SCWithin aS days trom : i ‘not a valid defense (Rodriguez vs. CA, 248 SCRA notice: ~ 288) Faculty Adviser: Atty. Marissa Cabreros, Atty. Michael Dana Montero; Head: Wiliam Gan; Understudles: Carl Saranio, Kathrina Matibag— Beka >, TAXATION LAW REVIEWER ATENEO ie ea) OPERATIONS 2016 Doctrine of Hat Pursuit Things Subject to Confiscation in Smuggling Cases Requisites: Amthing that was used for smugging is subject to confiscation, ike the vessel, plane, ete. (Uamado vs. Comm. 1. Over Vessels of Customs, 1983) a. Anactis done in Phil. Waters which constitute a Violation of the tariff and custom laws. Exception: Common carriers that are not privately b. pursuit of such vessel began within the chartered cannot be confiscated. Jurisdictional waters which i. may continue beyond the maritime zone, and ‘Contraband: Artices of prohibited impartations or il, The vessel may be seized on the high seas. exportations. (Sec. 3514 TCC) 2. Over imported Articles a. There's a violation ofthe tariff and customs laws. Right of Customs Officers to Effect Seizure & Arrest ', Asa consequence, they may be pursued in the Phils ‘© With jurisdiction over them at any place therein for the enforcement of the law. + May seize any vessel. Atrat, cargo, article, animal or nedeanbrid 2" par. See. 603 TCC) other movable property when the same is subject to forteture or fable for anytime as imposed under tari Hee : dnd casts laws, rules and regulations r= eatin of RTC over eure and forfeiture rocendings + May exertise such powers only in. the: taws and provisions of the TCC (Sec. 22 ‘+ The RTC do not have jurisdiction over seizure and forfeiture protéedings conducted by the BOC and to rfere with these proceedings. The Collector of _ Customs tas exclusive jurisdiction over all questions “touching on the seizure and forfeiture of dutiable goods. "No petitions for certiorari, prohibition or mandamus filed with the RTCwill lie because these are in reality attempt to review the Commissioner's actuations. Neither replevin fled with the RTC willissue. * Rationalé: Doctrine of Primary Jurisdiction. Even if a Common Carriers ~ Forfeiture ‘+ Common carriers are generally ues. although if the owner as eles smuggling érid was a consenting partyiit may) forfeited. a . tamotor eile heed cry snug gods aS has no Certificate of Public Convenience (CPO), Wie aot ‘common carrier. itis thus subject to fotfeiture and tack. Custogts seizure is illegal, exclusive jurisdiction (to the ‘of personal knowledge ofthe owner or cSejerisnota gion of reser crt] tl belongs to the Bureau of defense to forfeiture. a, : 3s. lao vs. CA, Octo 1995) irene Properties Not Subject to Forfeiture in the Absence of Prima Goodsin Customs Custody Beyond Reach of Attachment Facie Evidence — Sri, 7 ‘.SG9eds in the cu: custody pending payments of +The forfeiture of the vehicle, vessel or aircraft shall not J, Gustms duties arebeyond the reach of attachment. AS 2 theinportation has not ben terminated, the iniported goods remain under the jurisdiction of the Bureau of Customs, (Vidya vs. Berdlago, 73 SCRA 53) be effected if it is established that the owner thereof or this agent in charge of the means of conveyance used as aforesaid has no knowledge of or participation in the unlawful act: + Provided, however, that a prima facie presumption shall exist against the vessel, vehicle or aircraft under any of ‘the following circumstances: 1. Ifthe conveyance has been used for smuggling at least twice before; 2. Mf the owner is not in the business for which the conveyance is generally used; and 3. if the owner is financially not in the position to own such conveyance. Persons Having Police Authority to Enforce the Tariff and Customs Laws and Effect Searches, Seizures and Arrests L__ Officials of the BOC, district collectors, police officers, _agents, inspectors and guests of the BOC; 2. Officers of the Phil. Navy and other members of the AFP ‘and national law enforcement agencies when authorized by the Comm. Of Customs; —Feculty Adviser: Atty. Marissa Cabreros, Atty. Michael Dana Montero; Head: William Gan; Understudies: Carl Saranillo, Kathrina Matibag— 132TAXATION LAW REVIEWER 3. Officials of the BIR on all cases falling within the regular performances of their duties, when the payment of internal taxes are involved 4. Officers generally empowered by law to effect arrests and execute processes of courts, when acting under the direction of the Collector. (Sec. 2203 TCC) ‘Administrative and Judicial Procedures Relative to Customs Seizures and Forfeitures 4. Determination of probable cause and issuance of warrant. 2. Actual seizure of the articles. 3. listing of description, appraisal and classification of selzed property. 4. Report of seizure to Comm. Of Customs and the Chairman, Comm. On Audit. 5. _ Issuance by the Collector of warrant of detention. 6. Notification to owner or importer. 7. Formal hearing. 8. District colldtor renders his decisions. 1. The wrongful making by the owner, iriporter, expdtter! ‘or consignee of any declaration or affidavit, or the ‘wrongful making or delivery by the same Invoice, letter or paper - all touching on the importation or exportation of merchandise; and 2. That such dedaration, affidavit, invoice, letter or paper is false. (Farolan, Jr. vs. CTA, 217 SCRA 298) Places Where Searches and Seizures May Be Conducted 1. Enclosures 2. dwelling house (there must be search warrant. issued by a judge) 3. vessels or aircrafts and persons or atticles conveyed therein 4, vehicles, beasts or persons. 5. persons arriving from foreign countries Burden of Proof in Seizure or Forfeiture + elaimant (Sec. 2535 TCC) Faculty Adviser: Atty: Marissa Cabreros, Atty. Michael Da er TD OPERATIONS 2016 gO Requirements for Manifest ‘A manifest in coastwise trade for cargo and passengers transported from one place or portin the Phils, to another is, required when one or both of such places is a port of entry. {Sec.906 TCC) Manifests are also required of vessels from a foreign port. (Sec. 1005 TCC) ‘query: s Manifest Required Only for imported Goods? No. Articles subject to seizure do not have to be imported goods. Manifests are also required of articles found on vessels or aircrafts engaged in coastwise trade (Rigor vs. Robles, 117 SCRA 780) ‘Unmanifested Cargo is Subject to Forfeiture Whether the act of smugaling is established or not under the inciple of res ipsa loquitur. itis enough that the cargo is pifested and that there was no showing that payment of d reom had been made for it tobe subject to “General Rule: Settement of cases by payment of fine or redemption of forfeited property is allowed. The importation is absolutely prohibited or srrrender of the proferty to the person offering to feem would be contrary law, oF 23” where there's froud (Se. 2307 Ce) Acquttalin Criminal Charge Not Res Judean Seture oF goons '* Criminal proceedings are actions in personam while seizure or forfeiture proceedings are actions in rem. ‘+ Customs compromise does not extinguish criminal liability (Pp. vs. Desiderio, Nov. 26, 1965) [At any time prior to the sale, the delinquent importer may settle his obligations with the Bureau of Customs in which case the aforementioned articles may be delivered upon ‘payment of the corresponding duties and taxes and ‘compliance with all other legal requirements, (Sec. 1508 TCC) ‘Montero; Head: Wiliam Gan; Understudies: Cari Sarailio, athvina Matibog— ig¢-, TAXATION LAW REVIEWER aa s ATENEO Abatement ‘+ The reduction or non-imposition of customs duties on certain imported materials as 2 result of; = Damage incurred during voyage; Deficiency in contents package; = Loss or destruction of articles after arrival; = Death or injury of animals. Fraudulent Practices Considered As Criminal Offences. ‘Against Customs Revenue Laws 1. Unlawful importation; Entry of imported or exported article by means of any false or fraudulent practices, invoice, declaration, affidavit or other documents; 3. Entry of goods at less than their true weights or ‘measures or upon a classification as to quality or value; Payment of less than the amount due..." € What is the new law governing the CTA? s,-~"*, . a prncetartcnyrr 2 oe Er and elevating it to the level ofthe Court sen anc rule? at + CTA shall consist ofa Presiding ustice and five(s) Associate Justice Be, + They may rule as follows: ® 1 Enbanc 2. Sitting in 2 divisions, each division with 3 justices, each What is the quorum? ‘The affirmative votes of 4 Justices for sessions En Banc ‘and 2 Justices for sessions of a Division shall be necessary for he rendition of a decision or resolution ‘+ When the required quorum cannot be constituted, the Presiding justice shall designate any Justice of other Divisions of the court to sit temporarily therein ‘What is the APPELLATE JURISDICTION OF THE CTA? ‘The CTA shall exercise exclusive appellate jurisdiction to review by appeal: 1. Decisions of CIR 2. Inaction of CIR 3. Decisions of RTC on local tax cases eet OPERATIONS 2010 4. Decisions of Commissioner of Customs 5. Decisions of CBAA (on exercise of appellate Jurisdiction over RPT tax cases decided by LBAA) 6. Decisions of DOF on customs cases elevated to him fon automatic review due to adverse decision versus the government 7. Decisions of DTH (on non-agricultural products) and Department of Agriculture (on agricultural products) involving dumping and countervailing, duties ‘Does the CTA have jurisdiction over criminal cases? ‘+ Yes, the CTA have jurisdiction over the following cases involving criminal offenses: ~ Original jurisdiction over all criminal offenses. arising from violation of the NIRC and TCC and other laws administered by BIR and BOC where the principal amount of taxes and fees exclusive of ‘charges and penalties claimed, is P1,000,000 or jurisdiction over appeais from the ents, resolutions or order ofthe RTCin their ‘original uriedition in criminal offenses arising from violation of NIRC and TCC and other laws administered by BIR and BOC wheréthe principal amount is less than P1,000,000 or there is no specified amount. (Over petitions for review ofthe decisons ofthe RTC Inthe exercise oftheir appellate jurisdiction over ‘aX cases originally decided by the MTC. ee | Dagsithe CTA have jurisdiction’@ver tax collection cases? © Yes, the CTA have jurisdiction over the following cases ‘avolving tax collections” “=. Original jurisdiction in tax collection cases involving ‘final and execitory assessments for taxes, fees, charges and pefaties where the principal amount of taes and fees, exclusive of charges and penalties, claimed is P1,000,000 or more. — Appellate jurisdiction over appeals from the judgment, resolutions or orders of the RTC in tax ‘collection cases originally decided by them within their respective jurisdiction. = Over petitions for review of the decisions ofthe RTC in exercise of ther appellate juriscction over tax collection cases orginally decided by MTC Faculty adviser: Atty. Marissa Cabreros, Ay. Michael Oana Montero; Head: Wilam Gan; Understwdles: Carl Saranlo, Kathrina Matibag— 134TAXATION LAW REVIEWER eT OPERATIONS 2010 ‘What is the Procedure? 1. Appeat within 30 days from receipt of decision or period of inaction of CIR, COC, Secretary of Finance, Secretary of Trade and industry or Secretary of Agriculture, or the CBAA or the RTC: Generally, appeal will be to a Division b. Except: appeal by filing a petition for review to En Banc in case of decisions of CBAA or RTC in the exercise ofits appellate jurisdiction In case the decision of the Division is adverse: File MR with same Division within 15 days from notice thereof 3. Incase resolution of Division on the MR or new tril is still adverse ‘a. file petition for review with CTA En Banc 4. In case the decision of the CTA En Banciis adverse, fle a review on certiorari with the SC pursuant to Rule 45 of Rules of Court Where can you appeal decision of aac! g6omant vont? 7 i . Tote cena ono Asean pa Ba ee notyettothecTA. BeBe . ia CA hes rete pps 8 ‘made to the CTA € + tnwhich Ease the appeal stall be by peta view to the CTA En Banc eee ‘What isthe rule on suspension of collection? ger ‘+ General Rute: no injunction to restrain colléétion of ws taxes # ‘+ Exception: Under Section 9 of RA 9282, suspension is allowed when the following conditions concur: “ — Its an appeal to the CTA from a decision of CIR, COC or the RTC, provincial, municipal treasurer, or the Secretary of Finance, Secretary of Trade and Industry or Secretary of Agriculture, as the case may be; and — Inthe opinion of the Court, the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or taxpayer 1n case of suspension, what is the taxpayer required to do? ‘The taxpayer will be required to either deposit the amount Claimed or file a surety bond for not more than double the ‘amount with the Court, —Faculty Adviser: Atty, Marissa Cabreros, Atty. Michael Dana Montero; Head: Wiliam Gan; Understudies: Car Saran, Kathrina Matibag— 135Beane euigey ‘onueses He> sseipmassopun ‘ueD wel :pEeH ‘ovEWON eUEG WweY>IN ANY SOU8NGED ESSLEN “AY uBSINpY AYJNDeS— uousepear ‘jeodde oN {20u ‘er eine) eonou way BKep g1 WM Og 0} jeoddy _ hep 96 usm sopcep LO ey ‘Shep OF WM VLD oF Gator fd oot Lieweunsoory | T TOT PTE oO Jaye 40 LogeBinwosd Woy skep comp on anetnomeny | wwmmney | | Tiepatnt toca chads p’seg onsale oqwucny TS 6 EO Para wT] pouay im ™ sipuo yer) se 1 1 me, pow ea faerie (094 'e1¢2 096) eonou woy ekep ¢) Lm souojseuswon swoIIND 0} Jeecdy r owed iseieie T "| @ou e127 295) sevoieeun0> susjeno 01 ede anewoIry i eIUEIO ERO) uueoy 2 P uosuRey Woy Shep OE Um UOIsBN si9pUE! 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