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Tax Remedies Flowchart Overview

The document outlines the process flow for Real Property Tax collection, including the notice of tax collection, payment under protest, and the timeline for filing protests and appeals. Taxpayers (TP) can pay under protest if they disagree with the assessment, and a written protest must be filed within 30 days. The document also details the appeal process to various authorities, including the Local Board of Assessment Appeals (LBAA), the Central Board of Assessment Appeals (CBAA), the Court of Tax Appeals (CTA), and the Supreme Court (SC).

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Hermay Banario
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57 views1 page

Tax Remedies Flowchart Overview

The document outlines the process flow for Real Property Tax collection, including the notice of tax collection, payment under protest, and the timeline for filing protests and appeals. Taxpayers (TP) can pay under protest if they disagree with the assessment, and a written protest must be filed within 30 days. The document also details the appeal process to various authorities, including the Local Board of Assessment Appeals (LBAA), the Central Board of Assessment Appeals (CBAA), the Court of Tax Appeals (CTA), and the Supreme Court (SC).

Uploaded by

Hermay Banario
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Process flow for Real Property Tax

Notice of Time for Collection of


Tax (Sec 249)
*Made by the local treasurer or
representative on or beofore January 31st
each year
*At conspicious place in the city or
municipal hall
*Published in a newspaper in general
circulation in the locality once a week for 2
consecutive weeks.
* Payments may be made in quarterly
installments

Payment Under Protest (Sec


252)
1. If TP agrees with the assessment, TP
pays
2. If TP disagrees with Assessment, TP still
pays but under protest- Tax paid under
protest shall be held in trust by the
treasurer concerned

Protest in Writing (Sec 252)


*filed within 30 days from payment of tax

Decision of Local Treasury


*within 60 days from the time of filing of
protest

A. Protest is decided in C. Local Treasury fails to


B. Protest is denied
favor of TP Decide within 60 days
*tax paid shall be refunded or
apllied as tax credit

Appeal to LBAA (Sec 226)


*within 60 days from the date of receipt of the written notice
of assessment
*LBAA shal decide within 120 days from receipt of such
appeal

Appeal to CBAA (Sec 226)


*within 30 days from the date of receipt of decision of LBAA

Appeal to CTA RA 9282 Sec 7 (a) (5)


*CTA en banc
*Petition for review analogous to Rule 43 of the ROC

Appeal to SC
* Review by certiorari, Rule 45 of ROC
* Within 15 days from receipt of decision

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