Flowchart of Tax Remedies I. Remedies Un
Flowchart of Tax Remedies I. Remedies Un
Reyes
I. REMEDIES UNDER THE NATIONAL INTERNAL REVENUE CODE
A. Assessments (Section 228, NIRC)
30 days
30 days
Period within CIR or
Authorized Representative
to decide
LOA
PAN
Reply
OPTIONS OF TAXPAYER
1. If CIR denies Protest:
IF RECONSIDERATION
180 days
15 days
Page 1 of 12
FLD/
FAN
Protest
NOTE: Taxpayer may file a Motion for Reconsideration with the CIR but it shall not
toll the 30-day period to appeal to the CTA.
IF REINVESTIGATION
60 days
FDDA
180 days
Submit
Documents
30 days
30 days
FDDA
MR with CIR
Page 2 of 12
B. Recovery of Erroneously or Illegally Collected Taxes and/or Penalties (Section 229, NIRC)
2 years
Date of Payment
or Withholding of
Tax
Petition for
Review with
CTA Division
File Administrative
Claim
with
CIR
(before
Judicial
Claim)
2 years
Close of the
Taxable Quarter
when
the
relevant
sales
were made
File
Administrative
Claim with CIR
and
submit
complete
documents
Period to
decide
OPTIONS OF TAXPAYER
1. If CIR or authorized Representative denies claim:
30 days
Petition for
Review with
CTA Division
Denial
2. If inaction:
30 days
Petition for
Review with
CTA Division
Page 3 of 12
60 days
15 days
Notice
of
Assessment
Protest to
Local
Treasurer
30 days
Period to
decide
Denial by
LT
or
Lapse of
60 days
Appeal
to MTC
Appeal
to RTC
Petition
for
Review
to
the
CTA en
banc
15 days
Denial by
LT
or
Lapse of
60 days
NOTE: The period to appeal shall be interrupted by a timely motion for new trial
or reconsideration. In any case, if the motion is denied, the movant has a fresh
period of 15 days from receipt or notice of order denying or dismissing the
motion for reconsideration within which to file the appeal. (Neypes Doctrine)
Appeal
to RTC
Petition
for
Review
to the
CTA
Division
Page 4 of 12
2. Refund
2 years
1. If P300,000 (or P400,000 for Metro Manila)
Follow procedure in II(A)(1).
Date of
Payment of
Tax
Appeal to
either MTC
or RTC
2. If P300,000 (or P400,000 for Metro Manila)
Follow procedure in II(A)(2).
Effectivity of
Tax Ordinance
60 days
Appeal to
Secretary of
Justice
30 days
Denial by
SOJ
or
lapse of
60 days
15 days
Appeal
to the
RTC
15 days (extendible)
Appeal to
Court of
Appeals
Appeal to
Supreme
Court
NOTE: The period to appeal shall be interrupted by a timely motion for new trial
or reconsideration. In any case, if the motion is denied, the movant has a fresh
period of 15 days from receipt or notice of order denying or dismissing the
motion for reconsideration within which to file the appeal (Neypes Doctrine)
Page 5 of 12
Pay
with
Protest
60 days
60 days
Protest to
Local
Treasurer
Period to
decide
Denial by
LT
or
Lapse of
60 days
Appeal
to LBAA
b. Illegal Assessment
30 days
15 days
Issuance
of Illegal
Assessm
ent
File
Injuncti
on with
RTC
120 days
Petition
for
Review
to the
CTA
Division
30 days
Denial
by LBAA
or Lapse
of 120days
30 days
Appeal
to the
CBAA
Adverse
Decision of
the CBAA
Petition
for
Review to
the CTA
en banc
Page 6 of 12
2. Refund
2 years
60 days
If denied or inaction by the Local Treasurer
Date
Payment
of
File Claim
with Local
Treasurer
Period to
decide
III.
Page 7 of 12
A. Assessments
15 days
1. If protest is sustained
30 days
The COC shall make the appropriate order and the entry reassessed, if necessary.
Payment
under
Protest
Protest
to
Commissioner
of
Customs
(COC)
Period to
decide
2. If protest is denied
30 days
Denial by
the COC
Petition for
Review to
the
CTA
Division
B. Refund
1. If the claim and application is for refund of duties.
12 months
30 days
Date
payment
of
File Claim
with Bureau
Denial
NOTE: Only the administrative claim must be
filed within the 12-month period. The CMTA did
not specify the office within which to file the
claim for refund
Appeal
COC
to
Period to
decide
Page 8 of 12
C. Forfeiture
1. If importer is aggrieved by decision of District Collector
15 days or 5 days
if perishable
Adverse
decision
of District
Collector
Notice of
Appeal to
District
Collector
30 days or 15
days if perishable
goods
The District
Collector
shall
transmit
records to
COC
Period
for COC
to decide
Page 9 of 12
30 days or 10
days if perishable
goods
5 days
Adverse
decision
of District
Collector
Elevate
Records
to CoC
Receipt of
records by
CoC
Period
for COC
to decide
5 days
COC
Elevate
records to
SoF
3. If the importer is aggrieved by the decision of the Secretary of Finance on automatic review
30 days
Adverse
decision
of SOF
Petition for
Review to
the
CTA
Division
IV.
Page 10 of 12
Petition for
Review
before the
CTA Division
Adverse
Decision of
the
CTA
Division
MR
of
CTA Div.
Decision
or MNT
15 days (extendible)
Adverse
Resolution
of the CTA
Division
Petition
for
Review
before
the CTA
En Banc
15 days
Adverse
Decision of
the CTA-EB
MR of
CTA-EB
Decision
15 days (extendible)
Adverse
Resolution
of the CTAEB
Petition for
Review to the
Supreme
Court
Page 11 of 12
30 days
Petition for
Review with
CTA Division
Appeal to
Secretary of
Finance
Adverse Ruling
Issuance of
the SOF
Declaratory
Relief (Rule
63) with the
RTC
If there is breach
Breach of
the
issuance
15 days
15 days
Petition for
Certiorari
(Rule
65)
with
the
RTC
15 days (extendible)
Court of
Appeals
Supreme
Court
15 days (extendible)
Court of
Appeals
Supreme
Court
Page 12 of 12
2. If in the exercise of the CIRs power to interpret tax laws (Revenue Memorandum Circulars and Revenue Memorandum Orders)
30 days
Issuance
of
the
CIR
Request
for Review
before the
SOF
Adverse
Decision of
the SOF
15 days
Petition for
Certiorari
(R65) before
the RTC
15 days (extendible)
Court of
Appeals
Supreme
Court