Remedies of Taxpayer

Contesting Amount for Local Taxes, Fees, and Charges:

A. Administrative
- Protest: within 60 days from receipt of assessment (sec. 195, LGC 1991)
o Payment under protest is not necessary
o Payment & subsequent refund or tax credit – within 2 years from payment of
tax to local treasurer (sec. 196)
o Right of redemption – 1 year from date of sale, or from date of forfeiture (sec.
179)
B. Judicial
1. Court Action
a. Within 30 days after receipt of decision or lapse of 60 days of Secretary of
Justice’s in action (sec. 187 LGC)
b. Within 30 days from receipt when protest is denied (sec. 195)
c. If no action is taken by the treasurer in refund cases and the two year period
is about to lapse (sec. 195)
d. If remedies available does not provide plain, speedy, and adequate remedy
2. Action for declaratory relief
3. Injunction
a. If irreparable damage would be caused to the tax payer and no adequate
remedy is available

Contesting Assessment for the Collection of Real Property Tax:

A. Administrative
- Protest: payment under protest is required. Filed within 30 days from date of
payment, to P/C/M treasurer (sec. 252)
- Refund a Tax Credit: within 2 years from the date the taxpayer is entitled thereto
(sec. 253)
- Redemption of Real Property: within 1 year from the date of sale (sec. 261)
- Appeal: within 60 days from assessment of P/C/M assessor to LBAA (sec. 226)
B. Judicial
1. Court Action
a. Appeal of CBAA’s decision to the Court of Tax Appeals en banc.
2. Suit assailing validity of tax, recovery of refund of taxes paid (sec. 64, PD 464)
3. Suit to declare invalidity of tax due to irregularity in assessment and collection (sec.
64, PD 464)
4. Suit assailing the validity of tax sale. (sec. 83 PD 464, sec. 267 LGC)
Contesting the Assessed Value of the Property:

A. Administrative
- Appeal
o Within 60 days from receipt of Notice of Assessment. It must be under oath
and in the form prescribed, plus copies of tax declarations and affidavits to
support the appeal (sec. 226)
o The Board shall render its decision within 120 days from receipt of such
appeal; owner may appeal to CBAA within 30 days if the decision is not
favorable to him (sec. 229)
B. Judicial
1. Rule 4, Sec. 2, e
a. Decision of the CBAA in the exercise of its appellate jurisdiction over cases
involving the assessment and taxation of real property originally decided by
the provincial or city board of assessment appeals