FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 1 of 12 1, REMEDIES UNDER THE NATIONAL INTERNAL REVENUE CODE A. Assessments (Section 228, NIRC) OPTIONS OF TAXPAYER IF RECONSIDERATION 1. HAIR denies Protest: 1 ays 180 day Sides pot 15 days 30 days @—_——® See ee Period within CIR or a Authorized Representative : vov v todecide FODA ! 108 || PAN FLD/ Ma NOTE: Taxpayer may file a Motion for Reconsideration with the CIR but it shal not tollthe 20-day period to appeal tothe CTA. IF REINVESTIGATION 60 days 180 days 2. If authorized representative denies Protest: eee ee i 30.doy soda | Documents ! to deci x0 decide Se eo FDDA | MRwith CIR | | Petition for Review with | = | CTA Division } 3. IfCIR or authorized representative does not act within the 180-day 2. File a Petition for Review within 30 days; or 30 days Lapse of 180-day period | | petition for Review with | (deemed denial | cTADivision ! b. Await for FDDA Follow procedure in either I(A)(2) or (A)(2)FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes B. Recovery of Erroneously or Illegally Collected Taxes and/or Penalties (Section 229, NIRC) 2years a v NOTE: Both the administrative and the judicial - = =1 —claimmustbe fled within the two-year period Date of Payment Petition for | " year Pe or Withholding of Review with | Tax CTADWision | File Administrative Claim with CIR, (before Judicial Claim} C. VAT Refund/Credit (Section 112, NIRC) GETIONS OF TAXPAYER: 1. If CIR or authorized Representative denies claim: 30 days 2 years 120 days ot e—--® (considered a denial) v Period to [peni| re “1 | Petition for | Close of the | File | Review with | Taxable Quarter | Administrative pom Division when de | Claim with CIR ! \ and submit | 2 relevant sales M comneles | were made, ee 1 ia | documents | eee cece a eo e NOTE: Only the administrative claim must be v v filed within the two-year period. ooh Lapse of 120-day period | Petition for | Review with | ' t CTA Division | Page 2 of 12FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 3 of 12 I, REMEDIES UNDER THE LOCAL GOVERNMENT CODE A. Local Business Tax 1, Assessment 1. If $ P300,000 (or < P400,000 for Metro Manila) 60 days 60 days 1 15 days 15 days 30 days a > > > o—_e—e___—-© J L___, ronoso 7 7 5 1 Notice of | | Protest to | decide ' Assessment | | Local ! Denial by | Appeal | ‘Appeal | Treasurer iT or | tomrc | ini - Lapse of a 60 days 2. If > P300,000 (or > P400,000 for Metro Manila) NOTE: The period to appeal shall be Interrupted by a timely motion for new trial tn 30 days ‘or reconsideration. In any case, ifthe motion is denied, the movant has a fresh ase m period of 15 days from receipt or notice of arder denying or dismissing the eee motion for reconsideration within whieh to file the appeal. (Neypes Doctrine] Denial by Petition Toor tor Lapse of Review ee to the iid cma DivisionFLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 4 of 12 2. Refund 2years | oT 1. If $ P300,000 (or < P400,000 for Metro Manila) v v Follow procedure in I(A)2), een Date of | Appealto | Payment of | either mre. | Tan | or RTC ! I ! + 2. f>_P300,000 (or > P400,000 for Metro Manila) {i clam fornetina Follow procedure in 1(A)(2). | | before Local | | Treasurer t ! NOTE: Both the administrative and the judicial ‘claim must be tiled within the two-yeer period. 3. Assail Tax Ordinance 30 days 60 days 30days —15days 15 days (extendible) oO v v Period for the y v ¥ y Effectivity of appeal to} S0dto decide Denial by | | Appeal || Appeal to | | Appeal to ‘Tax Ordinance | Secretary of | SO} or] | to the !| court of Supreme. | vestice | fapse of | | RTC |! Appeals Court iz i 60 days NOTE: The period to appeal shall be interrupted by a timely motion fornew trial or reconsideration. In any case, if the motion is denied, the movant has afresh period of 15 days from receipt or natice of order denying or dismissing the motion for reconsideration within which to file the appeal (Neypes Doctrine}FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 5 of 12 B. Real Property Tax 1. Assessment a. Erroneous Assessment 30 days 60 days 60deys 120 days 30 days v jnY Aa, Period to ¥ ; Pay with | | Protest to | decide Denial by Denial Adverse i 1 Protest | boca | iT or by BAA Decision of | for 1 lees i Lapse of or Lapse the CBAA 1 Review to t a. Z 60 days of 120- [pe aeteh days u 4 b. Illegal Assessment 15 days 30 days v v v Issuance Filet Petition of legal | ojunew_ | for pees | on with | Review on tf RTC | to the cra DivisionFLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes 2. Refund 2years 60 days e——_@—____@_Hafenied or inaction by the Local Treasurer rm aa Period to Follow Procedure in IN(B)(1).. Date of | Fle Claim | decide Payment | with Local | | Treasurer | NOTE: Only the administrative claim must be filed within the two-year period. Page 6 of 12FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 7 of 12 Ill. REMEDIES UNDER THE CUSTOMS MODERNIZATION AND TARIFF ACT. A. Assessments, 1. If protest is sustained 15 days 30 days st —_—_"—_ e ® ® The COC shall make the appropriate order and the entry reassessed, if necessary. fo |, Ferd «protests dented Payment | | Protest to} decide under | | Commissioner | sodiys protest | | of Customs | spe pee | (coo) ! eo—_-0 = NOTE: Assessment shall be deemed fral within Denial by Pettion for | 435 days after receipt ofthe noice of assessment the coc Review to | | the CTA | | Divison | B, Refund 1. If the claim and application is for refund of duties. 12 months Ifthe claim is denied If denied by the coc = ¢__* 30 days 30 days Follow procedure in ti(A)(2) ot Fo Co Date of v payment Period to Denial Appeal to decide NOTE: Only the administrative claim must be coc r ! ! fled within the 12-month period. The CMTA dis | not specify the office within which to fle the I claim for refund uFLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 8 of 12 2. If the claim and application is for refund of duties and taxes. ‘As to refund of the duties element Follow procedure under Ii(8). ‘As to refund of internal revenue taxes element Follow procedure under I(8). Note: The Bureau of Customs shall cause the refund of internal revenue taxes after Issuance of a certification from the CIR granting claim for refund, whether wholly or partially. C. Forfeiture 1. If importer is aggrieved by decision of District Collector 1. fimporter aggrieved by decision of COC 15 days or 5 days 30 days or 15 Follow Pr i sseenors ee llow Procedure in ()(2) SC aseaeseeneeeL a aeaTeaEreg 2. If no decision rendered (inaction) o—__e—__e_ v = v ‘The adverse decision ofthe District Collector is deemed affirmed Adverse | Notice of The District | Period Follow Procedure in Il(A)(2) decision | Appeal to | Collector for COC of istrict tdistict || hat to decide Collector | Collector | | transmit records to cocFLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 9 of 12 2. If government is aggrieved by decision of the District Collector (Automatic Review) ee If no deci dered within the said period sh decis adh Sidon en aca no decision rendered within the said period or when a decision adverse to government is rendered by the COC involving goods with FOB or FCA value of e——_>+_____e__‘ 10,000,000.00 Petiod adverse Receipt of for coc eam decision records by to decide e—_-e of District coc v v NOTE: The decision of the SOF Collector rae =| whether or not a decision was coc [Elevate | rendered by the COC within 30 days, | records to | oF within 20 days in the case of Nsee | perishaole goods, trom receipt or the 1 records, shall be final upon the —! Bureau If importer aggrieved by decision of COC Follow Procedure in IA)(2).. 3. If the importer is aggrieved by the decision of the Secretary of Finance on automatic review 30 days i oO v r 7 faa Adverse {petition for | decision | Review to | of SOF [the CTA! {i :FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes IV. APPELLATE REMEDIES IN THE COURT OF TAX APPEALS | Review | before the | | cTADNsion ! i 15 days 15 days (extendible) v v v Adverse Decision of the CTA Division oF} | craw. | Decision | ormnt | Adverse Resolution of the CTA Division Petitio 15 days 15 days (extendible) q i r 7 ‘Adverse. ]! MR of || Adverse | | Petition for | Decision of || CTAEB |] Resolution | | Review tothe ! thecTa-es || Decision || ofthecta- | | Supreme — | ~ Lee {Court I NOTE: A petition for review of a decision or resolution of the CTA In Division must be preceded by the filing of a timely MR, or MNT with the Division. The filing of a MR or MNT, however, with the CTA en banc Is not mandatory. Page 10 of 12FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes V. _ASSAILING THE VALIDITY OF REVENUE ISSUANES Quasi-Judicial (BIR Rulings) 30 days 30 days OO ee ot v v eter ~ | Petition for! erse Ruling ! ‘Adverse Ruling | Appeal to | | Petit Secretary of | | Review with | | CIADivision j B. Quasi-Legislative (Revenue Regulations, Revenue Memorandum Circulars, or Revenue Memorandum Orders) 1. If in the exercise of the Secretary of Finance’s rule-making power (Revenue Regulations) ifthereis no breach 15 days. 15 days (extendible) e——__e—____» ____e Issuance of |_| Declaratory | Court of Supreme | ‘the SOF | Relief (Rule Appeals | Court | 63) with the | 1 1 | arc ' L : 15 days extendible If there is breach oe de dave lexis i ' Breach of] | Petition for | [court the | Certiorari | | Appeals issuance | (ile 65) | | with — the | 1 [RTC 1 NOTE: The period to appeal shall be interrupted by a timely motion for new trial or reconsideration In any case, ifthe motion is denied, the movant has fresh period of 15 days from receipt or notice fof order denying or dismissing the ‘motion for reconsideration within which tofle the appeal (Neypes Doctrine) Page 11 of 12FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 12 of 12 2. If in the exercise of the CIR’s power to interpret tax laws (Revenue Memorandum Circulars and Revenue Memorandum Orders) 30 days 1Sdays 15 days (extendible) —_— —_——, o—_e____0____o____e—__—__-0 issuance || Request | [Adverse | {pettion for cour of] | Supreme | of the || for Review || Decision of | 1 Certiorari || Appeals | ar | before the || tnesor |! (R65) before | I | soF ' | therTC |