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151.real Property Tax Remedies - ICN.07.08.10 PDF
151.real Property Tax Remedies - ICN.07.08.10 PDF
Thursday.
The CTA reminded us that its jurisdiction is limited to what is conferred to it by law. The
law gives the CTA in Division, jurisdiction to review appeals from decisions or rulings of
the Regional Trial Court (RTC) over local tax cases. However, it is clear that if the case
concerns the taxation and assessment of real properties, the CTA sitting En Banc, has
jurisdiction to review on appeal, but only decisions of the Central Board of Assessment
Appeals in the exercise of its appellate jurisdiction. The CTA emphasized that there is
nothing in the law or rules giving the CTA in Division jurisdiction over cases involving
real property taxes. Thus, decisions of the RTC over real property taxes are removed
from the appellate jurisdiction of the Court in Division.
The law confers jurisdiction to the CTA in Division over local taxes. But why does the
CTA in Division exclude real property tax although the same is admittedly considered a
local tax? The CTA explained that although considered as local taxes, real property
taxes have been treated by law as separate from local taxes since there are separate
chapters in the Local Government Code that are exclusively devoted for real property
taxes. The law however specifically confers jurisdiction to the Court of Tax Appeals
sitting En Banc as regards controversies involving real property taxes.
Taxpayers should be aware of the procedure in appealing real property tax cases
because failure to observe the proper remedy would mean that the real property tax
assessment by a city or municipal assessor would become final and executory.
Taxpayers should be aware that appeal to the CTA is not always initiated to the CTA in
Division. There are instances, like real property tax cases, wherein an appeal should be
filed directly to the CTA sitting En Banc.
The author is a senior associate of Du-Baladad and Associates Law Offices (BDB Law).
If you have any comments or questions concerning the article, you can e-mail the author
at irwin.c.nideajr@bdblaw.com.ph or call 403-2001 local 330.