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    Procedure in Protest Cases - TCC

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    attyaarongocpa9645
    The document outlines the procedure for protest cases regarding tariffs and customs codes. It begins by stating that the Collector of Customs assesses, liquidates, and collects customs duties. An adversely affected party may then file a written protest within 15 days of payment. A hearing will be conducted within 15 days of receiving the protest, and the collector must decide the case within 30 days of the hearing ending. The process then describes the various steps and options for appeal if a decision is adverse to either party, working its way up from the commissioner to the Court of Tax Appeals to the Supreme Court if necessary.

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    Procedure in Protest Cases - TCC

    Uploaded by

    attyaarongocpa9645
    18 views2 pages
    The document outlines the procedure for protest cases regarding tariffs and customs codes. It begins by stating that the Collector of Customs assesses, liquidates, and collects customs duties. An adversely affected party may then file a written protest within 15 days of payment. A hearing will be conducted within 15 days of receiving the protest, and the collector must decide the case within 30 days of the hearing ending. The process then describes the various steps and options for appeal if a decision is adverse to either party, working its way up from the commissioner to the Court of Tax Appeals to the Supreme Court if necessary.

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    Procedure in Protest Cases - Tcc

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    The document outlines the procedure for protest cases regarding tariffs and customs codes. It begins by stating that the Collector of Customs assesses, liquidates, and collects customs duties. An adversely affected party may then file a written protest within 15 days of payment. A hearing will be conducted within 15 days of receiving the protest, and the collector must decide the case within 30 days of the hearing ending. The process then describes the various steps and options for appeal if a decision is adverse to either party, working its way up from the commissioner to the Court of Tax Appeals to the Supreme Court if necessary.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as doc, pdf, or txt
    18 views2 pages

    Procedure in Protest Cases - TCC

    Uploaded by

    attyaarongocpa9645
    The document outlines the procedure for protest cases regarding tariffs and customs codes. It begins by stating that the Collector of Customs assesses, liquidates, and collects customs duties. An adversely affected party may then file a written protest within 15 days of payment. A hearing will be conducted within 15 days of receiving the protest, and the collector must decide the case within 30 days of the hearing ending. The process then describes the various steps and options for appeal if a decision is adverse to either party, working its way up from the commissioner to the Court of Tax Appeals to the Supreme Court if necessary.

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    TARIFF AND CUSTOMS CODE REMEDIES

    ATTY. AARON DY GO, CPA


    PROCEDURE IN PROTEST CASES
    Collector of Customs shall assess, liquidate, and collect the customs duties.
    The party adversely affected may file a written protest with the collector with 15 days from payment.
    Hearing will be conducted within 15 days from receipt of the protest. The collector shall decide the case within 30 days from the termination
    of the hearing.
    Decision
    Decision is adverse to protestant

    Decision is adverse to Government

    Appeal to the Commissioner within


    Review by the Commissioner
    15 days from notice

    Decision is adverse to protestant


    Decision is adverse to the Government
    Decision is adverse to the Government

    Automatic

    Decision is adverse to the protestant

    Appeal to CTA Division within


    Automatic review by the Secretary of Finance
    Automatic review by the Secretary of Finance
    30 days from notice.

    Appeal to CTA Division within

    CTA Division denies the protest


    Decision is adverse to the Government,
    Decision is adverse to the Government,
    File a motion for reconsideration
    Decision is final and executory.
    Decision is final and executory.
    within 15 days from receipt of the
    decision

    CTA Division denies the protest

    Motion for reconsideration is denied.


    Appeal to CTA en banc within 15 days

    30 days from notice.

    File a motion for reconsideration


    within 15 days from receipt of the
    decision
    Motion for reconsideration is denied.
    Appeal to CTA en banc within 15 days

    TARIFF AND CUSTOMS CODE REMEDIES


    ATTY. AARON DY GO, CPA
    from receipt of decision.
    Decision is adverse to protestant,
    Appeal by Certiorari with the SC
    within 15 days from notice.

    from receipt of decision.


    Decision is adverse to protestant,
    Appeal by Certiorari with the SC
    within 15 days from notice.

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