Process flow for Local Government Taxes

Notice of Assessment (Sec 171)

*Made by the local treasurer or
representative
*Assessed within the 5-yr prescriptive
period from the date they become due;
XPN: fraud or intent to evade payment of
tax - 10 yrs from discovery of fraud or intent
(Sec 194)
*States the nature and amount of tax (Sec
195)

Protest (Sec 195)

*Filed with the Local Treasury within 60

days from receipt of notice of assessment
*In case TP fails to file a protest,
Assessment become final and executory

Decision of Local Treasury

*within 60 days from the time of filing of
protest

A. Protest is Wholly or B. Assessment is Wholly or C. Local Treasury fails to

Partly Meritorious Partially Correct Decide within 60 days

*He shall issue a notice cancelling *He shall deny the protest wholly or partly *Protest is denied
wholly or partially the assessment with notice to the taxpayer

Appeal to Proper Court (Sec 195 LGC,

Sec 7 of RA 9282)
*Must be made within 30 days from receipt of denial or
from the lapse of the 60 day period
a. Less than 300k outside of NCR or 400K within NCR -
MTC;
b. More than 300K outside NCR or 400K within NCR but
less than 1 million - RTC (Original Jurisdiction)
c. More than 1 million - CTA in division (Original
Jurisdiction)
*Failure to file an appeal makes the decision final and
executory
*MTC Decision appealable to RTC (Appellate
Jurisdiction)

From RTC, Appeal to CTA Division

*Decisions of the RTC in its original jurisdiction (Sec 9 RA

9282)
*Appealled to CTA in division (Appellate Jurisdiction)
*Petition for review analogous to Rule 42 of ROC

From CTA Division to en banc

*Decisions of CTA in division and decisions of RTC in its
Appellate Jurisdiction (Sec 11 RA 9282)
*There must first be an MR or MNT
* petition for review analogous to Rule 43 of ROC

From CTA En Banc to SC

Review by Certiorari Rule 45 of ROC (Sec 11 RA 9282)