PROCEDURE FOR APPEAL

Administrative CTA in Division RTC (Original) CBAA

Agency (Decision on Tax (Decision on Tax (Decision over cases
(Decisions or Collection Cases, Collection Cases, involving the
inactions by Criminal Offenses Criminal Offenses assessment and
CIR, COC, SOF, RE: violations of RE: violations of taxation of real
DTI, DA) NIRC/TCC, if amt NIRC/TCC, if amt property, decided
of taxes is P1M of taxes is P1M by Prov/City Board
or more) or less) of Assessment
Appeals)
File Petition for File MR/New File Pet. for Rev File Pet. for Rev
Review (w/n 30 Trial (w/n 30 days) (w/n 30 days)
days) (w/n 15 days)
CTA in Division CTA in Division CTA in Division CTA En Banc
(Decision on (Decision on the (Decision on Pet. (Decision on Pet. for
Pet. for Rev) MR/New Trial) for Rev) Rev)
File MR/Motion File Pet. for Rev File MR/New File Pet. for Rev. on
for New Trial (w/n 15 days) Trial (w/n 15 Certiorari
(w/n 15 days) days) (w/n15 days)
CTA in Division CTA En Banc CTA in Division Supreme Court
(w/n 15 days) (Decision on Pet. (Decision on (Decision on Pet. for
for Rev) MR/New Trial) Rev. on Certiorari
CTA En Banc File Pet. for Rev. File Pet. for Rev
(Decision on on Certiorari (w/n 15 days)
Pet. for Rev) (w/n 15 days)
File Pet. for Rev Supreme Court CTA En Banc
on Certiorari (Decision on Pet. (Decision on Pet.
(w/n 15 days) for Rev. on for Rev)
Certiorari)
Supreme Court File Pet. for Rev
(Decision on on Certiorari
Pet. for Rev. on (w/n 15 days)
Certiorari)
Supreme Court
(Decision on Pet.
for Rev. on
Certiorari)