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Preliminary Assessment Notice (PAN) File MR with CTA division

issued by Regional Assessment Division N within 15 days.
TP may appeal to the Court of Tax
Commissioner
Appeals within 30 days after lapse of
decides within 180
Issuance of Letter of Authority 180 days OR wait for a decision by the
days?
(LOA) : by Commissioner or BIR (Lascona doctrine)
Regional Director TP responds within 15
days

Audit or Tax Investigation by Revenue Motion granted?

Officer within 120 days. If 120 days Y
lapse, LOA is revalidated.
TP may appeal to the CTA within 30
Commissioner's N days OR file a Motion for
decision favorable Reconsideration within 30 days. MR tolls
Revenue District Officer issues Notice Is Taxpayer's respond
Y Assessment to TP? the 30 days period to appeal to CTA.
of Informal Conference (NIC) if taxpayer meritorious and
dismissed
disputes the audit report made within 15 days? N Appeal to the Court of Tax
Appeals en banc

TP responds within 15
days Y
Motion granted?
Formal
N Letter of Demand and Final
Assessment Notice (FAN) shall be issued by Assessment dismissed. Decision
Review by the Assessment Commissioner favorable to TP?
Division

Appeal to the Court of Tax Appeals within the

TP files Protest/Request for Reconsideration or N
remainder of the 30 days
Reinvestigation within 30 days from receipt of assessment
and submit supporting documents within 60 days from
filing of protest. (Sec. 228, NIRC)
Is there basis Appeal to the Supreme Court
for assessment? N within 15 days.
Y
Was the appeal
made on time?

Protest and submission of

End
N supporting documents
made within the
prescribed periods?
Case dismissed

Y Decision favorable
Y to the TP?

Assessment becomes final, executory and N

demandable. A warrant of distraint and levy
shall be issued.

NIRC TAXPAYER REMEDIES N

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Protest made
TP appeals to the court of competent
w/in 60 days Y Local Treasurer decides w/in 60 days jurisdiction (Regular Courts) within 30
from receipt of from filing of protest
Local Treasurer assesses local taxes days from receipt of notice or from
notice of
within 5 years from due date or 10 years lapse of 60 days.
assessment?
from discovery of fraud, etc. (Sec. 195,
LGC)

N Decision
LT decides
Local Treasurer issues notice of favorable to TP?
within 60 days?
assessment
Assessment becomes final
Y N

Appeal to CTA Division BUT if decision is

Taxpayer (TP) files written protest from an RTC exercising appellate
jurisdiction, appeal should be made to CTA
Protest en banc under Rule 43 (Rules of Court)
Granted?

Y
End
If decision is adverse, TP may file Motion
for Reconsideration within 15 days with
the same division
LT issues notice cancelling partially/
wholly the assessment

If MR is denied, file Petition for Review

with CTA en banc

Appeal to the Supreme Court

LOCAL TAX OTHER THAN REAL PROPERTY TAX

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 START
Owner declares real property once every
3 years (Sec. 202) within Jan. 1 to June
30
Assessor declares real property if
owner/administrator/any persone
having legal interest thereto fails to do
so (Sec. 204)
Assessor prepares assessment rolls
wherein real property shall be listed,
valued and assessed. (Sec. 205)
REAL PROPERTY TAX ASSESSMENT
Is Real Property
N Within 30 days from assessment, Owner may protest assessment within 60 days
assessor sends notice to owner. (Sec. from receipt of notice to the Local Board of
Tax Exempt? 223) Assessment Appeals (LBAA) (Sec. 226)
LBAA must decide within 120 days from
Y receipt of Appeal (Sec. 229)
Owner may claim for tax exemption by
submitting documents supporting exemption
within 30 days from declaration (Sec. 206)
If LBAA rejects protest, owner may
appeal to the Central Board of
Assessment Appeals (CBAA) within 30
days from receipt of notice (Sec. 229)
Property shall be listed as taxable in the
Required assessment roll (Sec. 206)
documents
submitted
within 30 days? If CBAA rejects protest, owner may
appeal to the Court of Tax Appeals en
banc within 30 days from receipt of
decision
Appeal by Certiorari to the Supreme
Y Court within 15 days
Property proven
as tax exempt?
End
Property shall be dropped from
assessment roll (Sec. 206)
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TP may appeal within 60 days from
LT decides N receipt of notice/or expiration of 60 LBAA must decide within 120 days from
within 60 days? days to Local Board of Assessment receipt of appeal (sec. 229)
Appeals (LBAA) (Sec. 226)
Assessor submits assessment roll to local
treasurer (Sec. 248)

Y
If LBAA rejects protest/refund, owner
Local Treasurer (LT) posts notice of may appeal to the Central Board of
deadline for payment at a conspicuous Assessment Appeals (CBAA) within 30
place at the Local Government Unit days from reeceipt of notice (Sec. 229)
(LGU) hall OR shall publish the same in a
newspaper of general circulation in the
Protest granted? N
LGU once a week for 2 consecutive
weeks (Sec. 249)

If CBAA rejects protest/refund, owner

may appeal to the Court of Tax Appeals
en banc within 30 days from receipt of
LT collects the tax beginning Jan. 1 of decdision (Rule 43, Rules of Court)
Amount of tax protested shall be
the Calendary Year (Sec. 257)
refunded
Y or applied as tax credit (Sec.
252)

Owner pays the tax. Written protest

must be filed with the LT within 30 days Refund or tax credit must be claimed Appeal by Certiorari to the Supreme
from payment (Sec. 252) with the LT within 2 years from the date Court within 15 days
TP is entitled to such (Sec. 253)

LT decides within 60 days from receipt

of protest (Sec. 252)

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LT acts on claim
for refund/tax
credit within 60
days?

LT grants
refund/tax
Y credit?

REAL PROPERTY TAX COLLECTION

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 N N
Taxpayer agrees Taxpayer PAYS UNDER PROTEST within Protest made
Articles enter the 15 days from receipt of assessment (Sec. Assessment becomes final and
START with the within 15 End
Customs House assessment? 2303, TCC) days? conclusive (Sec. 2309)

where articles are: docket fee must likewise

1. Appraised Y be actually paid. Y
2. Classified Pays Duties,
Collector schedules and conducts hearing
3. Assessed Taxes, etc. within 15 days from receipt of protest. Period
to decide shall be 30 days from termination of
hearing. (Sec. 2312,TCC)
Goods are
released

TP Appeals to Commissioner within 15 Protest Automatic Review by Customs

End days from notice (Sec. 2313) Granted? Commissioner (Sec. 2313)
N Y
Decision together with the entire records of the case

TP gives written notice to Collector shall be automatically elevated to the Commissioner

1 copy furnished to the Commissioner within 5 days from the promulgation thereof

Decision of collector becomes
final(Sec. 2313)
Collector shall transmit all records to Commissioner Decision rendered Decision rendered
Automatic Review by Secretary of within 30 days from
Decision becomes final and End
Appeal made within 30 days from
receipt of record?
Finance (CMO 3-2002; Sec. 2315) receipt of record? executory
within 15 days
N from notice?

End N
Records of the proceedings

Y shall be forwarded to the office Y

Protest Protest
Affirmed? of the Secretary of Finance Affirmed?
within 5 days from promulgation

Y of decision Y
CUSTOMS PROTEST Y

Appeal to Court of Tax Appeals Division

within 30 days from receipt of decision
(Sec. 2401/RA 9282)
N N

MR within 15 days from receipt of

decision

Appeal to CTA en banc within 15 days from

receipt of decision denying MR

Appeal to the Supreme Court within

15 days

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 Collector determines probable cause and Report seizure to Commissioner of Importer may secure the release of goods
Actual seizure of articles by Collector issues Warrant of Owner or importer is notified of
START issues warrant of seizure (illegal
Collector
Customs and Chairman of the
Detention seizure
by filing of sufficient cash bond (Sec. 2301,;
importation) Commission on Audit CAO No. 9-93)

The release of the property under cash bond

shall not relieve the owner or importer of the

goods from criminal liability

Motion for Reconsideration Appeal to the Court of Tax Appeals N Decision within TP appeals to Commissioner within
N Decision Collector conducts formal
within 15 days from receipt Division within 30 days from notice of 30 days? 15 days from receipt of notice favorable to TP? hearing
of decision decision

inaction of Commissioner

construed as affirmation
MR Granted? of collector's decision Y
Y Amount <
Automatic Review by
P5,000,0000.0
Commissioner (Sec. 2313)
0
Y

N
Appeal to the Court of Tax
Appeals en banc 15 days
from receipt of decision

Decision Decision within

favorable to TP? 30 days?
N
N Y
Appeal by Certiorari to the
Supreme Court within 15
days from notice

End Y
Automatic Review By Secretary of
Finance (Sec. 2313, CMO 3-2002)
N

Inaction construed as

affirmation of collector's

decision

Decision within
30 days?

Decision
favorable to TP?
Y

Inaction construed as affirmation of commissioner's

CUSTOMS SEIZURE AND FORFEITURE decision or of collector's decision in case of inaction

N Decision becomes final and by commissioner.

unappealable

Y
End