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Tax Remedies With Flow Chart: A Project in Taxation Law 2
Tax Remedies With Flow Chart: A Project in Taxation Law 2
PROJECT IN
TAXATION LAW 2
SUBMITTED BY;
SUBMITTED TO;
PROFESSOR
1. Assessment
2. Collection
1. Normal or ordinary
2. Abnormal or Extraordinary
- prescriptive period is 10 years from the discovery of the non-filing of the return or
the fraudulent or false return
- period of collection prescribes after 5 years from the date of final assessment
1. Pre-assessment Notice
File a Reply
File a Reply
File a Protest
PROTEST IS DENIED
or
within 30 days from denial/lapse
APPEAL TO COURT OF
TAX APPEALS
1. When the finding for the deficiency tax is the result of Mathematical Error in the
computation of the tax appearing on the face of the return
2. When a discrepancy has been determined between the tax withheld and the amount
actually remitted by the withholding agent
3. When a tax payer opted to claim a refund or tax credit excess creditable withholding tax
for a taxable period was determined to have CARRIED OVER and automatically applies
the same amount claimed against the estimated tax liabilities for the taxable quarter or
quarters of the succeeding taxable year
4. When the EXCISE TAX DUE on excisable articles has not been paid.
5. When an article locally purchased or imported by an exempt person such as but not
limited to vehicles, capital equipment, machineries and spare parts has been sold,
traded or transferred to non=exempt persons
C. Protest- is a remedy afforded to the taxpayer in cases where the BIR issues a final
assessment to the taxpayer
1. Local Tax
2. Real Property Tax
3. Tariff and Customs Code
1. Local Tax
Local Government Code provides when the local treasurer or his duly authorized
representative finds that correct taxes, fees or charges have not been paid, he shall issue a
notice of assessment stating the nature of the tax, fee or charge the amount of deficiency,
the surcharges, interest and penalties.
It is from this assessment that a taxpayer may file a protest within 60 days from receipt
of notice of assessment. If taxpayer does not file the protest within said period, the
assessment shall become final and executor.
Local treasurer shall decide the protest within 60 days from filing. He may either grant
or deny the protest.
DENY- wholly or partly if he finds that the assessment is wholly or partly CORRECT with
NOTICE to the taxpayer.
The taxpayer is given a period of 30 days from receipt of denial or the lapse of 60-day
period within w/c to appeal to the court of competent jurisdiction – RTC.
File a Protest
Failure to file
may decide to
GRANT DENY
if correct
If meritorious
- Cancel Assessment Notice w/ notice to the TP
Appeal to RTC
CTA EN BANC
SC
1. Real Property Tax – made by a Tax Payer (TP) who is not satisfied with the action of
provincial or city assessor in the assessment of his property.
- A TP may within 60 days after from date of receipt of the written notice of assessment ,
appeal to the Local Board of Assessment Appeals (LBAA) of the province or city.
- Before this protest may be entertained, LGC requires TP first pay the tax (Payment under
protest)
- Protest may only be filed within 30 days from the payment of the tax (with annotation on
the receipt payment Under Protest)
- LBAA shall decide within 120 days from receipt of the appeal. The Board after hearing, shall
render a decision based on substantial evidence.
- LBAA renders unfavorable decision, TP may appeal to Central Board of Assessment Appeals
(CBAA).
- If still unfavorable, to CTA, then to SC
Tax Payer
File a Protest
If unfavorable
CBBA
CTA
SC
2. The Tariff and Custom Code- this includes those request for protest as well as for
forfeitures
First Situation:
If importer loses his case
First Situation
Importer
Commissioner
CTA Division
– within 30 days from receipt of decision
If still unfavorable
MR
CTA En Banc
Within 15 days if still unfavorable
SC
Second Situation- Importer prevails over the Government
Automatic
Review
REVERSES AFFIRMS
If unfavorable
CTA