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TAX REMEDIES FLOWCHART Revised PDF
TAX REMEDIES FLOWCHART Revised PDF
TP responds within 15
days Y
Motion granted?
Formal
N Letter of Demand and Final
Assessment Notice (FAN) shall be issued by Assessment dismissed. Decision
Review by the Assessment Commissioner favorable to TP?
Division
Y Decision favorable
Y to the TP?
N Decision
LT decides
Local Treasurer issues notice of favorable to TP?
within 60 days?
assessment
Assessment becomes final
Y N
Y
End
If decision is adverse, TP may file Motion
for Reconsideration within 15 days with
the same division
LT issues notice cancelling partially/
wholly the assessment
End
START
Is Real Property
N Within 30 days from assessment, Owner may protest assessment within 60 days
assessor sends notice to owner. (Sec. from receipt of notice to the Local Board of
Tax Exempt? 223) Assessment Appeals (LBAA) (Sec. 226)
Owner declares real property once every
3 years (Sec. 202) within Jan. 1 to June
30
End
REAL PROPERTY TAX ASSESSMENT Property shall be dropped from
assessment roll (Sec. 206)
End
START
TP may appeal within 60 days from
LT decides N receipt of notice/or expiration of 60 LBAA must decide within 120 days from
within 60 days? days to Local Board of Assessment receipt of appeal (sec. 229)
Appeals (LBAA) (Sec. 226)
Assessor submits assessment roll to local
treasurer (Sec. 248)
Y
If LBAA rejects protest/refund, owner
Local Treasurer (LT) posts notice of may appeal to the Central Board of
deadline for payment at a conspicuous Assessment Appeals (CBAA) within 30
place at the Local Government Unit days from reeceipt of notice (Sec. 229)
(LGU) hall OR shall publish the same in a
newspaper of general circulation in the
Protest granted? N
LGU once a week for 2 consecutive
weeks (Sec. 249)
End
LT acts on claim
for refund/tax
credit within 60
days?
LT grants
refund/tax
Y credit?
End
N N
Taxpayer agrees Taxpayer PAYS UNDER PROTEST within Protest made
Articles enter the 15 days from receipt of assessment (Sec. Assessment becomes final and
START with the within 15 End
Customs House assessment? 2303, TCC) days? conclusive (Sec. 2309)
1 copy furnished to the Commissioner within 5 days from the promulgation thereof
Collector shall transmit all records to Commissioner Decision rendered Decision rendered
Automatic Review by Secretary of within 30 days from
Decision becomes final and End
Appeal made within 30 days from
Decision of collector becomes receipt of record?
Finance (CMO 3-2002; Sec. 2315) receipt of record? executory
within 15 days
final(Sec. 2313) N from notice?
End N
Records of the proceedings
Y of decision Y
CUSTOMS PROTEST Y
End
Collector determines probable cause and Report seizure to Commissioner of Importer may secure the release of goods
Actual seizure of articles by Collector issues Warrant of Owner or importer is notified of
START issues warrant of seizure (illegal
Collector
Customs and Chairman of the
Detention seizure
by filing of sufficient cash bond (Sec. 2301,;
importation) Commission on Audit CAO No. 9-93)
inaction of Commissioner
construed as affirmation
MR Granted? of collector's decision Y
Y Amount <
Automatic Review by
P5,000,0000.0
Commissioner (Sec. 2313)
0
Y
N
Appeal to the Court of Tax
Appeals en banc 15 days
from receipt of decision
End Y
Automatic Review By Secretary of
Finance (Sec. 2313, CMO 3-2002)
N
Inaction construed as
affirmation of collector's
decision
Decision within
30 days?
Decision
favorable to TP?
Y
Y
End