SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991 Period: Period:

REAL PROPERTY TAXATION Assessment Collection

VI. Collection of Real Property Tax (Treasurer's Office) 5 yrs from due date 5 yrs from receipt by TX of
notice of assessment
TREASURER Property Owner PREJUDICED PARTY 10 yrs fr DISCOVERY of fraud (administrative or judicial)
or intent to evade payment
NOTE: LGC of 1991 does not prohibit injunction against local tax
MODES OF COLLECTION: collection cases. NIRC, however, explicitly provides that injunction is
not available againstinternal revenue tax collection cases;
1. Administrative: (the assumption is TREASURER has issued a notice of assessment)

Lien on the real property

Distraint of eprsonal property
Levy of subject real property

2. Judicial ( civil/criminal case)

Civil Case in ordinary courts

If court of origin is
MTC/METC/MCTC RTC CTA
MTC,METC,MCTC, prejudiced
within Metro P 400 THOUSAND MORE THAN P 400 party appeals to RTC (15 days),
Manila AND BELOW THOUSAND PESOS File Answer, then to CTA EN BANC( 30
1M AND ABOVE
otherwise, LGU days), then to SC (15 days);
EXCLUSIVE OF
presents evidence If court of origin is RTC,
PENALTIES, ex-parte; prejudiced party appeals to CTA
outside of Metro P 300 THOUSAND MORE THAN P 300 AND DIV (15 days), then to CTA EN
Manila AND BELOW THOUSAND PESOS SURCHARGES BANC (30 days), then to SC
(15 days);

Criminal Case in ordinary courts

File counter-
affidavit before If court of origin is
Criminal Case first filed before the Fiscal, and in case of findings of probable cause, Fiscal. Trial MTC,METC,MCTC, prejudiced
fiscal files information in ordinary courts proceeds in court party appeals to RTC, then to
with TX as CTA EN BANC (30 days) , then
accused; to SC(15 days); If
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows: court of origin is RTC, prejudiced
MTC/METC/MCTC RTC CTA party appeals to CTA DIV (30
days), then to CTA EN BANC
within Metro P 400 THOUSAND MORE THAN P 400
(15 days), then to SC (15
Manila AND BELOW THOUSAND PESOS
1M AND ABOVE EXCLUSIVE OF days) ; If court of origin is
PENALTIES, AND SURCHARGES CTA, appeal to CTA En BAnc
outside of Metro P 300 THOUSAND MORE THAN P 300 (30 days), then SC (15 days);
Manila AND BELOW THOUSAND PESOS
If court of origin is
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows:
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
penalty is more court of origin is RTC, prejudiced
within or outside penalty is 6 yrs and 1 party appeals to CTA DIV (15
than 6 yrs and 1 no jurisdiction
of Metro Manila day and below days) , then to CTA EN BANC
day
(30 days), then to SC (15
days);