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

I. Before Assessment

A. QUESTION THE VALIDITY OF THE TAX ORDINANCE

Question the

constitutionality or

legality of tax

ordinance or

revenue measures

within 30 days from

effectivity thereof.

It must be

filed with the

Secretary of

Justice.

Within 60 days

from receipt

thereof, the

Secretary of

Justice must

render a

decision.

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.

If not acted upon,

the taxpayer

must file an

appropriate

action with a

court of

competent

jurisdiction within

30 days from the

lapse of the 60-

day period to

decide.

File an Action

for Declaratory

Relief with a

court of

competent

jurisdiction

before a

violation of

ordinance be

committed.

II. After Assessment

A. PROTEST

Local Treasurer assesses local taxes within

5 years from the date they become due or 10

years from discovery of fraud or intent to

evade payment.

Local Treasurer issues

notice of assessment.

Taxpayer files written protest with

the Local Treasurer within 60 days

from receipt of assessment.

Local Treasurer will make a

decision within 60 days from

the filing of the protest.

If the Local Treasurer

finds the protest

meritorious in whole or

in part, he shall issue a

notice canceling wholly

or partly, the

assessment.

If not meritorious, in

whole or in part, he

shall deny the

protest, wholly or

partly with notice to

the taxpayer.

Inaction by the

Local

Treasurer

within 60 days

from such

filing.

Taxpayer shall have 30 days

from: (a) receipt of the denial

of the protest; or (b) from the

lapse of 60-day period to

decide within which to appeal

with the court of competent

jurisdiction, otherwise the

assessment becomes

conclusive and unappealable.

Appeal to CTA Division but if the

decision from RTC exercising

appellate jurisdiction, appeal should

be made directly to the CTA en

banc.

If Division decides against taxpayer,

Motion for Reconsideration within 15 days

with same division. If MR is denied,

Petition for Review with the CTA en banc.

Appeal to SC if still decided against

taxpayer.