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  • Tariff Seizure & Forfeiture Case Process

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    Nayad
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    The document outlines the process for tariff seizure and forefeiture cases in the Philippines. When goods are seized by a collector, they must issue a report and hold a hearing. The collector then makes a decision. If under 500k pesos and against the government, it is appealed to the commissioner. Over 500k pesos or against the importer goes to the Secretary of Finance. Adverse government decisions can be appealed to the Court of Tax Appeals division. Higher amounts or reversed importer decisions are appealed within CTA. CTA decisions can be appealed to CTA en banc or the Supreme Court.

    Originalbeschreibung:

    TAXATION Tariff Seizure & Forfeiture

    Originaltitel

    TAX+REMEDY

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    The document outlines the process for tariff seizure and forefeiture cases in the Philippines. When goods are seized by a collector, they must issue a report and hold a hearing. The collector then makes a decision. If under 500k pesos and against the government, it is appealed to the commissioner. Over 500k pesos or against the importer goes to the Secretary of Finance. Adverse government decisions can be appealed to the Court of Tax Appeals division. Higher amounts or reversed importer decisions are appealed within CTA. CTA decisions can be appealed to CTA en banc or the Supreme Court.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    16 Ansichten1 Seite

    Tariff Seizure & Forfeiture Case Process

    Hochgeladen von

    Nayad
    The document outlines the process for tariff seizure and forefeiture cases in the Philippines. When goods are seized by a collector, they must issue a report and hold a hearing. The collector then makes a decision. If under 500k pesos and against the government, it is appealed to the commissioner. Over 500k pesos or against the importer goes to the Secretary of Finance. Adverse government decisions can be appealed to the Court of Tax Appeals division. Higher amounts or reversed importer decisions are appealed within CTA. CTA decisions can be appealed to CTA en banc or the Supreme Court.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 1

    TARIFF

    SEIZURE &
    FOREFITURE
    CASES

    SEIZURE

    REPORT (BY COLLECTOR)

    HEARING (BY COLLECTOR)

    DECISION (OF COLLECTOR)

    ADVERSE TO GOVT
    ADVERSE TO IMPORTER
    AMOUNT: P500K

    COMMISSIONER

    AMOUNT: P500K

    RULE 42

    ADVERSE TO GOVT
    (AFFIRM) / INACTION

    SECRETARY OF FINANCE
    CTA DIVISION

    RULE 42

    ADVERSE TO IMPORTER
    (REVERSE)

    ADVERSE TO GOVT
    (AFFIRM)

    FAILS TO
    DECIDE

    FINALITY OF DECISION (UNAPPEALABLE)


    MR/MNT

    SAME CTA DIVISION


    RULE 42

    CTA EN BANC
    RULE 45

    SUPREME COURT

    b0gni

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