Professional Documents
Culture Documents
I. PROTEST CASES:
1. Income Tax: Prescriptive Periods of Assessments: Period: Period: Period: Period: Period: Period:
Individual: One (1) return on 3 yrs from due date if filed on or before due 30 days from NIRC does not provide for 30 days from receipt by TX of 15 days from receipt of Fresh 15 days from 15 days from receipt of
or before 15 April of the date; TX receipt of period requiring BIR to actual BIR decision denying prejudicial decision of receipt of prejudicial prejudicial decision of CTA
following yr; 3 yrs from actual date of filing FAN decide; the protest; CTA Div decision of CTA Div En Banc
if filed beyond due date;
Corporation: 10 yrs from DISCOVERY by BIR of filing of
fraduluent return (regardless of whether the
return is filed before , on, or beyond due date);
10 yrs In case of BIR non-action or
from DISCOVERY by BIR of non-filing of BIR does not act on protest
return; within agreed within 180 day period from
If BIR, however, does not act filing, TX may file the
CY: 1,2,3 QR within 60 days period bet. BIR & TX provided valid waiver is
on the protest within 180 days immediate remedy of appeal
from end of each Q plus one executed prior to expiration of the origianl
from the time TX files protest, within 30 days from
final consolidated R on or period;
TX has the immediate remedy expiration of 180 day period;If
before 15 Apr of the ff yr;
of appeal to CTA Div; BIR requires TX to submit
additional documents, 30 days
is counted from date of
receipt by BIR of documents;
2. ESTATE TAX
6 mos after death;
3. DONOR'S TAX
30 days after each gift;
4. VAT
monthly remittance w/in 10 dys
from end of mo;
QR w/in 25 days fr close of
each Q;
AMENDED RETURN:
w/in 3 yrs from filing of original
return provided TX has not
received any notice of
investigation
SUMMARY OF PROCEEDINGS UNDER THE NIRC
1. GRANT REFUND;
END OF PROCEEDINGS
•Without a decision or an “inaction xxx deemed a denial” of the CIR within the 120 day period, the CTA has no jurisdiction over a petition for review.
•The 30-day period provided for under Section 112 (C) of the (NIRC within which to appeal the decision of the Commissioner of Internal Revenue (CIR) to the
Court of Tax Appeals (CTA) need not necessarily fall within the two-year prescriptive period; (ibid)
CIR vs. San Roque Power Corporation;Taganito Mining Corporation vs. CIR; Philex Mining Corporation vs. CIR; G.R. No. 187485/G.R. No. 196113/G.R. No.
197156. February 12, 2013;
III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, EXCESSIVELY ASSESSED, AND EXCESSIVELY COLLECTED INTERNAL REVENUE
TAXES
PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY
TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)
1. GRANT REFUND;
END OF PROCEEDINGS
•Step 1: BIR issues PAN (detailed facts, laws, rules) unless not required in Sec 228, NIRC;
•If deficiency assessment tax is not paid by TX within the period provided in the FLD/FAN, a
deliquency interest of 20% based on the total amount due is imposed, computed from
the due date stated in the FLD/Fan until fully paid;
SUMMARY OF PROCEEDINGS UNDER THE NIRC
III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, ERRONEOUSLY ASSESSED, AND ERRONEOUSLY COLLECTED INTERNAL REVENU
TAXES
1. GRANT REFUND;
END OF PROCEEDINGS
PREJUDICED PARTY
(BIR OR TX)
Period:
BIR TX
MODES OF COLLECTION:
within Metro P 400 THOUSAND MORE THAN P 400 File Answer, otherwise, BIR
Manila AND BELOW THOUSAND PESOS presents evidence ex-parte;
1M AND ABOVE EXCLUSIVE
OF PENALTIES, AND
outside of Metro P 300 THOUSAND MORE THAN P 300 SURCHARGES
Manila AND BELOW THOUSAND PESOS
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows:
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows:
If court of origin is
MTC,METC,MCTC, prejudiced
party appeals to RTC, then to
CTA EN BANC (30 days) ,
then to SC (15 days);
If court of origin is RTC,
prejudiced party appeals to CTA
DIV (15 days) , then to CTA
EN BANC (30 days), then to
SC (15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC of 1991
NOTE: It appears that when the issue involved is validity of a local tax ordinance, the proper remedy from a prejudicial decision of the DOJ is to
then the Supreme Court following the Rules of Court. Section 7 of RA 9282 does not make any mention of appellate jurisdiction of CTA over dec
however, of NPC vs. Municipal Govt of Navotas, G.R. No. 192300 November 24, 2014: CTA has jurisdiction over decisions, orders
local tax cases, to wit: Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resol
of their original or appellate jurisdiction;
ASSESSMENT
ASSESSMENT APPEAL TO COURT OF
COMPETENT JURISDICTION DEPENDING ON THE COURT OF ORI
DENY DEPENDING ON METC/MTC/MCTC, then to CTA EN BAN
JURISIDICTIONAL AMOUNT; CTA DIV FROM RTC, THEN TO CT
(MTC/MCTC/METC; RTC, CTA)
Period: Period:
15 days from receipt 15 days from receipt of
of prejudicial decision; prejudicial decision;
dinance, the proper remedy from a prejudicial decision of the DOJ is to appeal to the Court of Appeals
2 does not make any mention of appellate jurisdiction of CTA over decisions of the DOJ. In the case,
ovember 24, 2014: CTA has jurisdiction over decisions, orders or resolutions of the RTC in
gional Trial Courts in local tax cases originally decided or resolved by them in the exercise
ce
Prejudiced Party Prejudiced Party
END OF PROCESS
DEPENDING ON THE COURT OF ORIGIN, APPEAL to RTC FROM
METC/MTC/MCTC, then to CTA EN BANC, then to SC; OR APPEAL TO
CTA DIV FROM RTC, THEN TO CTA EN BANC, THEN TO SC;
Period:
APPEAL TO RTC from lower court: 15 days, then appeal to CTA en
Banc ( 30 days) then to SC (15 days); OR APPEAL to CTA DIV from
RTC (original jurisdiction): 30 days, then appeal to CTA En Banc ( 30
days), then to SC ( 15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991
III. COLLECTION OF ORDINARY LOCAL TAXES
TREASURER TX
MODES OF COLLECTION:
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows:
If court of origin is
MTC,METC,MCTC, prejudiced party
appeals to RTC (15 days), then
to CTA EN BANC( 30 days), then
to SC (15 days); If court
of origin is RTC, prejudiced party
appeals to CTA DIV (15 days),
then to CTA EN BANC (30 days),
then to SC (15 days);
If court of origin is
MTC,METC,MCTC, prejudiced party
appeals to RTC, then to CTA EN
BANC (30 days) , then to SC(15
days); If court of origin is
RTC, prejudiced party appeals to
CTA DIV (30 days), then to CTA
EN BANC (15 days), then to SC
BANC (30 days) , then to SC(15
days); If court of origin is
RTC, prejudiced party appeals to
CTA DIV (30 days), then to CTA
EN BANC (15 days), then to SC
(15 days) ; If court of origin is
CTA, appeal to CTA En BAnc (30
days), then SC (15 days);
If court of origin is
MTC,METC,MCTC, prejudiced party
appeals to RTC, then to CTA EN
BANC (30 days) , then to SC (15
days); If court of origin is
RTC, prejudiced party appeals to
CTA DIV (15 days) , then to CTA
EN BANC (30 days), then to SC
(15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991
IV. Appraisal and Assessment of Real Property Tax ( Valuation of Real Property by the ASSESSOR's Office)
Prejudiced Party
PETITION FOR
REVIEW TO SC
s Office
Prejudiced Party
end of process
PETITION FOR
REVIEW TO SC
PREJUDICED PARTY
TREASURER Property Owner 10 yrs fr DISCO
or intent to ev
NOTE: LGC of
MODES OF COLLECTION: collection cases.
not availabl
1. Administrative: (the assumption is TREASURER has issued a notice of assessment)
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced party
MTC/METC/MCTC RTC CTA appeals to RTC, then to CTA EN
BANC (30 days) , then to SC
(15 days); If court of
penalty is more origin is RTC, prejudiced party
within or outside penalty is 6 yrs and 1 no jurisdiction
than 6 yrs and 1 appeals to CTA DIV (15 days) ,
of Metro Manila day and below
day then to CTA EN BANC (30
days), then to SC (15 days);
Period: Period:
Assessment Collection
I. PROTEST CASES
AFFIRM (decision
prejudicial to govt) or
30 DAYS expired
GRANT(decision
AUTOMATIC REVIEW without BOC decision
prejudicial to
BY BOC COMM
govt)
PROTEST before
REVERSE
Examiner (payment
APPRAISAL/ASSESSMENT of TCD Order of Hearing
under protest is a
requirement)
AFFIRM
APPEAL by
DENY Importer/Exporter
TO BOC COMM REVERSE(decision
prejudicial to govt)
Note: Special TCD's are levied and imposed by DTI ( for non-agricultural products) and DA ( for agricultural products). Importer files protes
decision prejudicial to the govt, end of proceedings bec automatic review by DOF is not available to co-equal agencies. In case of decision of DI
CTA DIV, then to CTA En Banc, then to SC within the same periods of time as provided in RA 928
APPEAL by
decision adverse to
Importer TO BOC AFFIRM
Importer
COMM REVERSE(decisio
n prejudicial to AUTOMATIC REVIEW
REVERSE
govt)
actual seizure/forfeiture of
articles AFFIRM (decision AFFIRM
prejudicial to
govt) or 30 DAYS AUTOMATIC REVIEW
AUTOMATIC expired without
decision adverse to BOC decision REVERSE
REVIEW BY BOC
Govt
COMM
REVERSE
Note: Procedures follow the same periods of time as provided in the previous table;
SEC OF FINANCE Importer/Exporter
Period: Period:
Records forwarded to Same periods as in other
SOF within 5 dys from tables;
promulgation BY BOC
COMM
nd DA ( for agricultural products). Importer files protest before the Sec of DTI/DA not BOC. In case of
available to co-equal agencies. In case of decision of DIT/DA against importer, importe files an appeal to
C within the same periods of time as provided in RA 9282;
Importer
APPEAL TO CTA
DIV, THEN CTA EN
BANC, THEN SC;
End of process
APPEAL TO CTA
DIV, THEN CTA EN
BANC, THEN SC;
End of process
APPEAL TO CTA
DIV, THEN CTA EN
BANC, THEN SC;
APPEAL TO CTA
DIV, THEN CTA EN
BANC, THEN SC;