Professional Documents
Culture Documents
I. PROTEST CASES:
1. Income Tax: Prescriptive Periods of Assessments: Period: Period: Period: Period: Period: Period:
Individual: One (1) return on 3 yrs from due date if filed on or before due 30 days from NIRC does not provide for 30 days from receipt by TX of 15 days from receipt of Fresh 15 days from 15 days from receipt of
or before 15 April of the date; TX receipt of period requiring BIR to actual BIR decision denying prejudicial decision of receipt of prejudicial prejudicial decision of CTA
following yr; 3 yrs from actual date of filing FAN decide; the protest; CTA Div decision of CTA Div En Banc
if filed beyond due date;
Corporation: 10 yrs from DISCOVERY by BIR of filing of
fraduluent return (regardless of whether the
return is filed before , on, or beyond due date);
10 yrs In case of BIR non-action or
from DISCOVERY by BIR of non-filing of BIR does not act on protest
return; within agreed within 180 day period from
If BIR, however, does not act filing, TX may file the
CY: 1,2,3 QR within 60 days period bet. BIR & TX provided valid waiver is
on the protest within 180 days immediate remedy of appeal
from end of each Q plus one executed prior to expiration of the origianl
from the time TX files protest, within 30 days from
final consolidated R on or period;
TX has the immediate remedy expiration of 180 day period;If
before 15 Apr of the ff yr;
of appeal to CTA Div; BIR requires TX to submit
additional documents, 30 days
is counted from date of
receipt by BIR of documents;
2. ESTATE TAX
6 mos after death;
3. DONOR'S TAX
30 days after each gift;
4. VAT
monthly remittance w/in 10 dys
from end of mo;
QR w/in 25 days fr close of
each Q;
AMENDED RETURN:
w/in 3 yrs from filing of original
return provided TX has not
received any notice of
investigation
SUMMARY OF PROCEEDINGS UNDER THE NIRC
1. GRANT REFUND;
END OF PROCEEDINGS
•Without a decision or an “inaction xxx deemed a denial” of the CIR within the 120 day period, the CTA has no jurisdiction over a petition for review.
•The 30-day period provided for under Section 112 (C) of the (NIRC within which to appeal the decision of the Commissioner of Internal Revenue (CIR) to the
Court of Tax Appeals (CTA) need not necessarily fall within the two-year prescriptive period; (ibid)
CIR vs. San Roque Power Corporation;Taganito Mining Corporation vs. CIR; Philex Mining Corporation vs. CIR; G.R. No. 187485/G.R. No. 196113/G.R. No.
197156. February 12, 2013;
III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, EXCESSIVELY ASSESSED, AND EXCESSIVELY COLLECTED INTERNAL REVENUE
TAXES
•Step 1: BIR issues PAN (detailed facts, laws, rules) unless not required in Sec 228, NIRC;
•FLD/FAN contains detailed facts, laws, rules, regulations, penalty, interest, tax due;
•If deficiency assessment tax is not paid by TX within the period provided in the FLD/FAN, a
deliquency interest of 20% based on the total amount due is imposed, computed from
the due date stated in the FLD/Fan until fully paid;
SUMMARY OF PROCEEDINGS UNDER THE NIRC
III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, ERRONEOUSLY ASSESSED, AND ERRONEOUSLY COLLECTED INTERNAL REVENUE
TAXES
PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY
TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)
1. GRANT REFUND;
END OF PROCEEDINGS
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced
party appeals to RTC, then to
MTC/METC/MCTC RTC CTA
CTA EN BANC (30 days) ,
then to SC (15 days);
If court of origin is RTC,
prejudiced party appeals to CTA
within or outside penalty is 6 yrs and penalty is more than 6 no jurisdiction DIV (15 days) , then to CTA
of Metro Manila 1 day and below yrs and 1 day EN BANC (30 days), then to
SC (15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC of 1991
NOTE: It appears that when the issue involved is validity of a local tax ordinance, the proper remedy from a prejudicial decision of the DOJ is to appeal to the Court of Appeals
then the Supreme Court following the Rules of Court. Section 7 of RA 9282 does not make any mention of appellate jurisdiction of CTA over decisions of the DOJ. In the case,
however, of NPC vs. Municipal Govt of Navotas, G.R. No. 192300 November 24, 2014: CTA has jurisdiction over decisions, orders or resolutions of the RTC in
local tax cases, to wit: Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise
of their original or appellate jurisdiction;
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced party
MTC/METC/MCTC RTC CTA
appeals to RTC, then to CTA EN
BANC (30 days) , then to SC (15
days); If court of origin is
within or outside of penalty is 6 yrs and 1 penalty is more than 6 RTC, prejudiced party appeals to
no jurisdiction CTA DIV (15 days) , then to CTA
Metro Manila day and below yrs and 1 day
EN BANC (30 days), then to SC
(15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991
IV. Appraisal and Assessment of Real Property Tax ( Valuation of Real Property by the ASSESSOR's Office)
Local Assessor PROPERTY OWNER Prejudiced Party Prejudiced Party Prejudiced Party
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced party
MTC/METC/MCTC RTC CTA appeals to RTC, then to CTA EN
BANC (30 days) , then to SC
(15 days); If court of
penalty is more origin is RTC, prejudiced party
within or outside penalty is 6 yrs and 1 no jurisdiction
than 6 yrs and 1 appeals to CTA DIV (15 days) ,
of Metro Manila day and below
day then to CTA EN BANC (30
days), then to SC (15 days);
SUMMARY OF PROCEEDINGS UNDER CMTA ( Tariff and Customs Duties)
I. PROTEST CASES
BOC Examiner Importer/Exporter BOC Examiner BOC COM SEC OF FINANCE Importer/Exporter
Note: Special TCD's are levied and imposed by DTI ( for non-agricultural products) and DA ( for agricultural products). Importer files protest before the Sec of DTI/DA not BOC. In case of
decision prejudicial to the govt, end of proceedings bec automatic review by DOF is not available to co-equal agencies. In case of decision of DIT/DA against importer, importe files an appeal to
CTA DIV, then to CTA En Banc, then to SC within the same periods of time as provided in RA 9282;
APPEAL TO CTA
AFFIRM DIV, THEN CTA EN
BANC, THEN SC;
APPEAL by
decision adverse to
Importer TO BOC AFFIRM End of process
Importer
COMM REVERSE(decisio
APPEAL TO CTA
n prejudicial to AUTOMATIC REVIEW
REVERSE DIV, THEN CTA EN
govt)
BANC, THEN SC;
actual seizure/forfeiture of
articles AFFIRM (decision AFFIRM End of process
prejudicial to
govt) or 30 DAYS AUTOMATIC REVIEW
expired without APPEAL TO CTA
AUTOMATIC
decision adverse to BOC decision REVERSE DIV, THEN CTA EN
REVIEW BY BOC
Govt BANC, THEN SC;
COMM
APPEAL TO CTA
REVERSE DIV, THEN CTA EN
BANC, THEN SC;
Note: Procedures follow the same periods of time as provided in the previous table;