OVERVIEW OF TAXPAYER’S REMEDIES OTHER THAN THOSE INVOLVING REAL PROPERTIES

TAXPAYER’S REMEDIES

ADMINISTRATIVE JUDICIAL

REMEDIES PRIOR TO AN ASSESSMENT

REMEDIES AFTER AN ASSESSMENT

REMEDIES AFTER AN ASSESSMENT

Remedy for Illegal or Unconstitutional Tax Ordinance (Sec 187)

(PLEASE SEE NEXT PAGES) NOTE: The appeal from the decision of the Secretary of Justice is filed with the regular court. The CTA has no jurisdiction over said appeal

ACTION FOR

DECLARATORY

RELIEF AS AND

WHEN APPLICABLE

ADMINISTRATIVE

APPEAL TO THE

SECRETARY OF

JUSTICE (SOJ)

AN ACTION FOR

REFUND

PROTEST OF THE

ASSESSMENT

(PLEASE SEE NEXT PAGES)

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

2. Within 2 years from the date of payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit

Otherwise no case or proceeding shall be maintained in court NOTE: Unlike in internal revenue taxes, the supervening cause applies in local taxation because the period for the filing of claims for refund or credit of local taxes is counted not necessarily from the date of payment but from the date the taxpayer is entitled to a refund or credit

3. Right of redemption is 1 year from the date of sale or date of forfeiture

NOTE: the owner shall be deprived of rental incomes thereof until the expiration of the time allowed for its redemption

A. Court Action

1. Within 30 days after receipt of

decision or lapse of 60 days in

case the SOJ’s inaction;

2. Within 30 days from receipt

when protest of assessment is

denied or lapse of 60 days in

case of local treasurer’s inaction

3. If no action is taken by the

treasurer in refund cases and 2

year period is about to lapse

4. If remedies available does not

provide plain, speed and

adequate remedy

B. Action for declaratory relief

C. Injunction If irreparable damage would be caused by the taxpayer and no

adequate remedy is available

OVERVIEW OF TAXPAYER’S REMEDIES (INVOLVING COLLECTION OF TAXES FOR REAL PROPERTY)

PROTEST

TAXPAYER’S REMEDIES

ADMINISTRATIVE JUDICIAL

Remedy for Illegal or Unconstitutional Tax Ordinance (Sec 187, LGC)

STEP 1: Any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within 30 days from the effectivity thereof to the Secretary of Justice. STEP 2: The Secretary of Justice shall decide within 60 days from the date of receipt of the appeal. However, this appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and payment of the tax levied therein. NOTE: Such appeal shall not have the effect of suspending the effectivity of the tax ordinance and the accrual of payment of the tax, fee or charge levied therein. STEP 3: Within 30 days after receipt of the decision or the lapse of the 60-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction. NOTE: The appeal from the decision of the Secretary of Justice is filed with the regular court. The CTA has no jurisdiction over said appeal.

PROTEST OF THE

ASSESSMENT

(PLEASE SEE NEXT PAGE FOR APPEALS)

Appeals to the CTA PROTEST CASES

(PLEASE SEE NEXT PAGE)

REDEMPTION Within 1 year from date of sale (as a result of the levy of the property subject of the tax), the owner may redeem the same upon payment of the following to the Local Treasurer: 1. amount of the delinquent tax 2. interest 3. expense of the sale from date of delinquency to date of sale 4. additional interest of 2% per month on the purchase price from date of sale to date of redemption (Sec. 261, LGC)

SUPREME COURT (WITHIN 15 DAYS

FROM RECEIPT OF THE ADVERSE DECISION)

Suit Assailing Validity of the Tax Sale

Provided the taxpayer has deposited the amount for which the real property was sold together with interest of 2% per month from date of sale to the time of the institution of the action. This only applies to voidable tax sales. (Sec. 267, LGC)