Beruflich Dokumente
Kultur Dokumente
I. Administrative
(a) Protest
Appeal to the Local Board of Assessment Appeals (LBAA)
Appeal must be filed within 60 days from the date of receipt of the written
notice of assessment
(a) By filing a petition under oath in the form prescribed for the purpose
(b) Copies of tax declarations and other affidavits or documents must be
submitted (Sec. 226, LGC)
The LBAA shall decide the appeal within 120 days from the date of receipt of
such appeal
(a) The LBAA shall have the power to summon witnesses, administer oaths,
conduct ocular inspection, take depositions, and issue subpoena duces tecum
and/or subpoena
(b) The LBAA must furnish the appellant a copy of the decision of the board.
(Sec. 229, LGC)
Fels Energy v. Province of Batangas (G.R. No. 168557, Feb. 16, 2007)
- Under Section 226 of R.A. No 7160, the last action of the local assessor on a
particular assessment shall be the notice of assessment; it is this last action,
which gives the owner of the property the right to appeal to the LBAA. The
procedure likewise does not permit the property owner the remedy of filing a
motion for reconsideration before the local assessor.
Victorias Milling v. CTA (G.R. No. L-24213, Mar. 13, 1968)
- The failure to appeal within the statutory period renders the assessment final
and unappealable.
Appeal to the Central Board of Assessment Appeals (CBAA)
Appeal must be filed within 30 days from the receipt of the decision of LBAA
(Sec. 229, LGC)
Effect of payment of tax
Appeal on assessments of real property shall NOT SUSPEND the collection of
the corresponding realty taxes on the property involved as assessed by the
provincial or city assessor without prejudice to the subsequent readjustment
depending upon the final outcome of the appeal. (Sec. 231, LGC)
(b) Payment of real property under protest
File protest with local treasurer
No protest shall be entertained unless the tax is first paid. The protest must be
in writing and filed within 30 days from payment of the tax to the local
treasurer.
Meralco v. Nelia Barlis (G.R. No. 114231, May 18, 2001):
The trial court has no jurisdiction to issue a writ of prohibition which seeks to
set aside the warrant of garnishment over petitioners bank deposit in
satisfaction of real property taxes without paying first under protest the tax
assessed and without exhausting available administrative remedies.
The local treasurer shall decide the protest within 60 days from receipt.
II. Judicial
(1) Question on the legality of a tax ordinance
(a) Any question on the constitutionality or legality of a tax ordinance may be
raised on appeal within thirty (30) days from effectivity to the Secretary of
Justice who shall render a decision within sixty (60) days from the date of
receipt of the appeal.
(b) The appeal shall not have the effect of suspending the effectivity of the tax
ordinance and the accrual and payment of the tax.
(c) Within thirty (30) days after receipt of the decision or the lapse of the sixtyday period without the Secretary of Justice acting upon the appeal, the
aggrieved party may file appropriate proceedings with a court of competent
jurisdiction. (Sec. 187, LGC)
(2) Assailing the validity of a tax sale
No court shall entertain any action assailing the validity of any sale at public
auction until the taxpayer shall have deposited with the court the amount for
which the real property was sold, together with interest of two percent (2%) per
month from the date of sale to the time of the institution of the action. (Sec.
267, LGC)
START
T
Assessor submits
assessment roll
to local treasurer
(sec. 248)
Amount of tax
protested shall be
refunded or applied
as tax credit (Sec.
252)
YES
S
LT grants
protest?
YES
LT decides
w/in
60
days?
LT must decide w/ in
60 days from receipt
of protest
(sec. 252)
NO
NO
Refund or tax credit
must be claimed
with the local
treasurer w/in 2
years from the date
taxpayer is entitled
to such (sec. 253)
LT acts on
claim
for
refund/tax
credit w/in 60
days?
YES
LT grants
refund/tax
credit?
YES
Taxpayer
happy.
END
NO
NO
END
Appeal to the
Supreme Court
w/ in 15 days