TAXATION LAW 1

De La Salle Lipa

TAXPAYERS
NIRC / NATIONAL LOCAL REAL PROPERTY
REMEDIES

Who issues
assessment?
Commissioner Local Treasurer City Assessor

Real property declared for the

first time shall be assessed for
taxes for the period during
which it would have been liable
but in no case for more than
Local taxes, fees, or charges
Within 3 years from the day ten (10) years prior to the date
Period to issue may be collected within five (5)
the return was filed. (Sec 203, of initial assessment:
assessment years from the date of by or
NIRC)
judicial action. (Sec. 194, LGC)
Provided, however, That such
taxes shall be computed on the
basis of the applicable schedule
of values in force during the
corresponding period
I. Taxpayer may make a
Before Assessment: I. Within 60 days from
written protest 15 days
- Question the the receipt of
from the receipt of
constitutionality of the assessment from the
Preliminary
ordinance. city assessor, taxpayer
Assessment Notice
may file a protest
before the
After Assessment: before Local Board of
Commissioner on
- Question the validity Assessment Appeals
Internal Revenue (CIR).
assessment (LBAA)
II. If not satisfied,
I. Taxpayer may make a II. After the lapse of 120
taxpayer may protest
written protest within days, if not decided, or
within 30 days from
Procedure of 60 days from the within 30 days upon
receipt Final
Protest receipt of assessment denial, taxpayer may
Assessment Notice.
before the local appeal Central Board of
treasurer. Assessment Appeals
III. If still unsatisfied,
(CBAA).
taxpayer may appeal in
II. After the lapse of 60
the Court of Tax
days, if not decided, or III. If adverse, appeal to
Appeals (CTA)
within 30 days upon Court of Tax Appels
denial, taxpayer may (CTA) En Banc.
IV. If still adverse or if the
appeal before the
CTA did not decide
court with competent IV. If still adverse, taxpayer
after the lapse of 180
jurisdiction. may appeal in the
days , taxpayer may
Supreme Court (SC
appeal in the Supreme
Court (SC)
(Sec. 195, LGC) (Sec. 226 230, LGC)
(Sec 228, NIRC)
TAXATION LAW 1
De La Salle Lipa