Taxpayer’s Remedies in the Local Government

A. Before Assessment

1. Question the Constitutionality or Legality of Tax Ordinances or Revenue Measures on

Appeal

a. Within 30 days from effectivity thereof to the Secretary of Justice

b. The decision by the Secretary of Justice must be rendered within 60 days from the date of receipt.

c. Taxpayer must file an appropriate action with a court of competent jurisdiction within 30 days
from receipt of the decision of the secretary of Justice

or 30 days after the expiration of the 60 days period to decide.

2. Declaratory Relief

B. After Assesment

1. Protest

a. Protest must be filed within 60 days from receipt of notice of assessment to the Local Treasurer

b. Taxpayer shall have 30 days from receipt of denial of the protest or from the lapse of the 60
day period to decide within which to file an appeal with the competent court.

c. Appeal to the CTA division if the RTC has original jurisdiction or

Appeal to the CTA en banc if the decision is from an RTC exercising appellate jurisdiction

d. If the CTA Division against taxpayer, file a MR within 15 days with the same division. If the MR is
denied, petition for review to the CTA en banc. Appeal to the SC if still decided against the taxpayer.

2. Claim for Refund or Tax Credit

a. Must file a written claim for refund or credit with the local treasurer.

b. The cases or proceeding for refund has to be filed within two years form the ate of the payment of
the tax, fee or charge or from the date the taxpayer is entitled to a refund.
3. Right of redemption – One year from the date of sale

Real Property Taxation Remedies by the Taxpayer

1. Protest

a. Owner pays tax. Written protest must be filed within 30 days from payment before the LT.

b. LT shall decide within 60 days from receipt

c. If protest is denied or lapse of 60 days. Appeal to the LBAA. LBAAA shall decide within 120 days.

d. If LBAA reject the protest, owner may appeal to the CBAA within 30 days from receipt of notice

e. If CBAA rejects the protest, owner may appeal to CTA en banc within 30 days from receipt of
decision.

f. Appeal to SC within 15 days.

2. Claim for Refund or Credit –

1. Taxpayer may file a written claim for refund or credit to taxes interest with the provincial or city
treasurer within two years from the date the taxpayer is entitled to the reduction or adjustment.

2. The treasurer shall decide the claim within 60 days from receipt thereof. In case of denial, the
taxpayer may appeal to the LBAA. And the CBAA if the LBAA in rejects.

3. Redemption of Real Property – Within 1 year from the date of the sale, the owner of the delinquent
real property or person having legal interest or his representative shall have the right to redeem the
property upon payment to the local treasurer.

Tariffs and Customs Law

1. Payment under protest within 30 days after discharge of last package

2. Filing of protest with the Collector within 15 days after payment and payment of docket

3. Decision is adverse to the taxpayer

4. Appeal to the CTA within 30 days or 15 days in case of perishable goods from receipts of records.