SUBMISSION OF ASSESSMENT ROLE

Notice of Deadline
By: LT
 Protested at a conspicuous place at
When: Before December 31 of each year (Sec. the LGU once a week for 2
248, Local Government Code) consecutive weeks (Sec. 249, LGC)

Taxpayer agrees with the assessment. Taxpayer disagrees with the assessment.
 Taxpayer will pay  Taxpayer pays under protest

PROTEST shall be filed within 30 days from the

payment of tax with Local Treasurer

60 days has lapsed and there is inaction from

If the protest is decided in favor of the taxpayer: If the protest is denied:
the LT

Taxpayer may appeal with the LBBA.

LBAA must decide within 120 days from receipt.

If the LBAA rejects the protest:

 Owner may appeal to CBAA within
If the LBAA grants the protest:
30 days from receipt of decision of
the LBAA. (Sec. 248 [c], LGC)

If the CBAA rejects the protest:

If the CBAA grants the appeal:  Appeal with the Court of Tax
Appeals (RA 9282)

The amount or portion of the tax protested CTA rejects the appeals:
shall be refunded or applied as tax credit. (Sec. CTA grants appeal.  Appeal with the Supreme Court
252 [c], LGC) within 15 days.