ANNEX A:

COMPARATIVE TABLE OF TAX REMEDIES

NIRC TCC LOCAL TAX REAL PROPERTY TAX
I. Government:
A. To Effect Collection of Tax:
1. Tax Lien (Sec. 219)
2. Compromise (Sec. 2!)
". A.) #istraint $ act%al or constr%ctive
(Sec. 2&'2()
).) Lev* (Sec. 2+ ))
!. Civil Action (Sec. 22)
&. Criminal Action (Sec. 22, 221, 229)
-. .orfeit%re of /ropert* (Sec. 21&)
+. S%spension of )%siness 0perations
in 1iolation of 1at.
(. Enforcement of A2ministrative .ine.
). To Cancel Tax Lia3ilit*:
1. A3atement (Sec. 2!)
C. /rescription of 4i56t to Assess an2
Collect Taxes:
1. Assessment of t6e Tax: 7it6
Commissioner of Internal 4even%e.
a.) " *rs. $ from filin5 of ret%rn or 2ate
prescri3e2 3* la8, 86ic6ever is
t6e later 2ate (Sec. 2")
3.) 1 *rs. $ 86en 1.) no ret%rn is file2
2.) t6e ret%rn is false or fra%2%lent
8it6 intent to eva2e t6e tax. (from
2iscover*) (Sec. 222)
I. Government:
A. To Effect Collection of Tax:
1. Tax Lien (Sec. 12! TCC)
2. 4e2%ction of c%stoms
2%ties9compromise $ s%3:ect to
approval of Sec. of .inance (Sec.
+9, 2"1- TCC)
". Civil Action (Sec. 12! TCC)
!. Criminal Action
&. Sei;%re, Searc6, Arrest (Sec. 22&,
221, 2211 TCC)9 forfeit%re (Sec.
2&" TCC)
). To Cancel Tax Lia3ilit*
1. A3atement $ re2%ction or non'
imposition of c%stoms 2%ties on
certain importe2 materials. (Sec.
1+1'1+( TCC)
C. /o8er9A%t6orit* to assess an2 collect all
la8f%l reven%e from importe2 articles
an2 all ot6er 2%ties, fees, c6ar5es, fines
an2 penalties accr%in5 %n2er TCC is
8it6 Commissioner of C%stoms. (SEC
-2 TCC)
< =ote: A%tomatic appeal $ if t6e collector
ren2ers 2ecision a2verse to t6e 5overnment, it
8ill 3e a%tomaticall* elevate2 to t6e
Commissioner. If affirme2 3* t6e latter,
2ecision s6all 3e revie8e2 a%tomaticall* 3* t6e
Secretar* of .inance. If 8it6in " 2a*s from
I. Government:
A. To Effect Collection of Tax:
1. Tax Lien (Sec. 1+" LGC)
2. A.) #istraint (Sec 1+& LGC)
).) Lev* (Sec. 1+& LGC)
". Civil action (Sec. 1(" LGC)
!. /%rc6ase of propert* 3* local
5overnment %nits for 8ant of 3i22er
(Sec. 1(1 LGC)
/ropert* 2istraine2 not 2ispose2
8it6in 12 2a*s from 2ate of
2istraint'consi2ere2 sol2 to t6e local
5overnment (Sec. 1+& LGC)
). To Cancel Tax Lia3ilit*
- >a* 5rant tax exemptions 3%t ma* not
con2one or remit taxes (Sec. 192, 19"
LGC)
C. /rescriptive /erio2 of Assessment an2
Collection
1.Assessment:
a.) & *ears $ from t6e 2a* t6e* 3ecome
2%e (Sec. 19! LGC)
3.) 1 *rs. $ in case of fra%2 or intent to
eva2e pa*ment of taxes from
2iscover* of fra%2 or intent to eva2e
pa*ment (Sec. 19! LGC)
I. Government:
A. To Effect Collection of Tax:
1. Tax Lien (Sec. 2!-, 2&1 LGC)
2. A.) #istraint (Sec. 2&! LGC)
).) Lev* (Sec. 2&! LGC)
". Civil action $ formal 2eman2 not
re?%ire2 (Sec. 2-- LGC)
!. /%rc6ase of propert* 3* local
treas%rer for 8ant of 3i22er (Sec.
2-" LGC)
). To Cancel Tax Lia3ilit*.
- Con2onation or re2%ction of tax 3*
/resi2ent or remission of tax 3* t6e
San55%nian (Sec. 2++, 2+- LGC)
C. /rescriptive /erio2 of Collection
1. Collection:
a.) & *rs. $ from t6e 2ate t6e* 3ecome
2%e (Sec. 2+ LGC)
3.) 1 *rs. $ in case of fra%2 or 8it6
intent to eva2e pa*ment from t6e
2iscover* of fra%2 or intent to eva2e
pa*ment (Sec. 2+ LGC)
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NIRC TCC LOCAL TAX REAL PROPERTY TAX
2. Collection of Tax:
a.) & *rs. $ from assessment or 8it6in
perio2 for collection a5ree2 %pon
in 8ritin5 3efore expiration of t6e &
*r. /erio2 (Sec. 222)
3.) 1 *rs. $ 8it6o%t assessment in
case of false or fra%2%lent ret%rn
8it6
intent to eva2e tax or fail%re to file
ret%rn (Se. 222)
". Criminal Lia3ilit*:
a.) & *rs. $ from commission or
2iscover* of violation, 86ic6ever
is later (Sec. 2(1)
=ote: T6e s%spension of prescriptive perio2
%n2er Sec. 22".
II. Taxpa*er:
1. A2ministrative
A.) )efore /a*ment:
1. /rotest $ filin5 a petition for
reconsi2eration or reinvesti5ation
8it6in " 2a*s from receipt of
assessment (Sec. 22().
2. Enterin5 into a compromise (Sec.
2!)
).) After /a*ment:
1. .ilin5 claim for ref%n2 or tax cre2it
$ 8it6in 2 *ears from 2ate of
pa*ment re5ar2less of an*
s%pervenin5 ca%se (Sec. 229)
=ote t6e s%spension of t6e 2 *ears perio2
(/ana* Electric Co. vs Collector >a* 2(,
receipt of 2ecision 3* t6e Commissioner or
Secretar* of .inance, no 2ecision is ren2ere2,
2ecision %n2er 2"&1 TCC)
II. Taxpa*er
1. /rotest $ a. An* importer or
intereste2 part* if 2issatisfie2 8it6
p%3lis6e2 val%e 8it6in 1& 2a*s from
2ate of p%3lication
3. Taxpa*er $ 8it6in 1&
2a*s from assessment. /a*ment
%n2er protest is necessar* (Sec.
2"(, 221 TCC)
2. 4ef%n2 $ a3atement or 2ra83ac@
(Sec. 1+1'1+( TCC)
2. Collection
a.) & *rs. $ from 2a* of assessment 3*
a2ministrative or :%2icial action (Sec.
19! LGC)
=ote t6e s%spension of prescriptive perio2 of
assessment an2 collection (Sec. 19! #
LGC)
local 5overnment ma* appeal to co%rts from
a2verse 2ecision of san5%nian on p%rel*
le5al iss%e.
II. Taxpa*er
1. A2ministrative
1./rotest $ 8it6in - 2a*s from receipt of
assessment (Sec. 19& LGC)
' pa*ment %n2er protest not
necessar*
2./a*ment A s%3se?%ent ref%n2 or tax cre2it
$ 8it6in 2 *rs. from pa*ment of tax to
local treas%rer (Sec. 19- LGC)
< =ote t6e s%spension of prescriptive
perio2 (Sec. 2+ LGC)
II. Taxpa*er
1. A2ministrative
1. /rotest $ pa*ment %n2er protest is re?%ire2
- 8it6in " 2a*s to provincial, cit*,
or m%nicipal treas%rer
2. 4ef%n2 or tax cre2it $ 8it6in 2 *ears from
t6e 2ate t6e tax pa*er is entitle2 t6ereto (Sec.
2&" LGC)
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NIRC TCC LOCAL TAX REAL PROPERTY TAX
19&()
=ote t6at pa*ment %n2er protest is not
necessar*
=ote t6at t6e taxpa*er is 5iven t6e ri56t of
re2emption 8it6in 1 *ear from t6e 2ate of
sale or forfeit%re (Sec. 21& =I4C)
2. B%2icial
A.) Civil Action $
1. Appeal $ 8it6in " 2a*s from
receipt of 2ecision on t6e protest
or from t6e lapse of 1( 2a*s
inaction
of t6e Commissioner to t6e CTA.
(Sec. 22()
2. Action to contest forfeit%re of
c6attel (Sec. 2"1)
2. Action for 2ama5es. (Sec. 22+)
).) Criminal Action $
1. A5ainst errin5 )I4 0fficials an2
emplo*ees.
2. In:%nction $ 86en t6e CTA in its
opinion t6e collection 3* )I4 ma*
:eopar2i;e taxpa*er. Co%rt ma*
re?%ire 2eposit of an amo%nt or
s%ret* 3on2 for not more t6an
2o%3le t6e amo%nt. (Sec. 1 4A
112&)
< Settlement of an* sei;%re 3* pa*ment
of fine or re2emption s6all not 3e allo8e2
in an* case 86ere importation is
a3sol%tel*
pro6i3ite2 or t6e release 8o%l2 3e
contrar* to la8 (Sec. 2"+ TCC)
". Appeal $ 8it6in 1& 2a*s to
Commissioner after notification 3*
collector of 6is 2ecision (Sec. 2"1"
TCC)
- 7it6in " 2a*s from
receipt of 2ecision of t6e
Commissioner or
Secretar* of .inance to
t6e CTA (Sec. 2!" TCC,
Sec. + 4A 112&)
!. Action to ?%estion t6e le5alit* of
sei;%re
&. A3an2onment (Sec. 1(1 TCC)
< 4i56t of re2emption $ 1 *r. .rom t6e 2ate of
sale or from t6e 2ate of forfeit%re (Sec. 1(1
LGC)
1. Appeal $ an* ?%estion on constit%tionalit*
or le5alit* of tax or2inance 8it6in "
2a*s from effectivit* t6ereof to Secretar*
of B%stice (Sec. 1(+ LGC)
2. Co%rt action $ 8it6in " 2a*s after receipt
of 2ecision of lapse of - 2a*s of
Secretar* of B%sticeCs inaction (Sec. 1(+
LGC)
- 8it6in " 2a*s from
receipt 86en protest of
assessment is 2enie2
(Sec. 19& LGC)
- if no action is ta@en 3* t6e
treas%rer in ref%n2 cases
an2 t6e t8o *ear perio2 is
a3o%t to lapse (Sec. 19&
LGC)
- if reme2ies availa3le 2oes
not provi2e plain, spee2*
an2 a2e?%ate reme2*.
". Action for 2eclarator* relief
!. In:%nction $ if irrepara3le 2ama5e 8o%l2
3e ca%se2 to t6e taxpa*er an2 no
a2e?%ate reme2* is availa3le.
4e2emption of real propert* (Sec. 2-1 LGC)
2. B%2icial
1. Appeal $ 8it6in - 2a*s from assessment
of provincial, cit* or m%nicipal assessor
to L)AA (Sec. 22- LGC)
- 8it6in " 2a*s from receipt of
2ecision of L)AA to C)AA (Sec. 2"
LGC)
- in case of 2enial of ref%n2 or cre2it,
appeal to )AA as in protest case
(Sec. 2&" LGC)
2. Co%rt Action $ appeal of C)AACs 2ecision
to S%preme Co%rt 3* certiorari.
". S%it assailin5 vali2it* of taxD recover* of
ref%n2 of taxes pai2 (Sec. -! /# !-!).
!. S%it to 2eclare invali2it* of tax 2%e to
irre5%larit* in assessment an2 collection
(Sec. -! /# !-!).
&. S%it assailin5 t6e vali2it* of tax sale (Sec.
(" /# !-!)
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