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QUICK RUNDOWN OF THE PROTEST PROCEDURE

 FILING OF TAX RETURN


 When BIR finds deficiency, they will issue PAN (15 days to respond upon receipt)
 If no response, default and a FLD/FAN will be issued.

 The BIR will issue FLD/FAN after response


 IF NO PAN IS ISSUED, FAN WILL BE VOID.
 FLD/FAN must state facts, law, rules and regulations or jurisprudence otherwise, VOID.
 Take Note when PAN is NOT REQUIRED!!!
1. When the finding for any deficiency tax is the result of mathematical error in the computation of the tax as appearing on the face of the return;
or
2. When a discrepancy has been determined between the tax withheld and the amount actually remitted by the withholding agents; or
3. When a taxpayer who opted to claim a refund or tax credit of excess creditable withholding tax for a taxable period was determined to have
carried over and automatically applied in the same amount claimed against the estimated tax liabilities for the taxable quarter or quarters of the
succeeding taxable year, or
4. When the excise tax due on excisable articles has not been paid, or
5. When an article locally purchased or imported by an exempt person, such as, not limited to vehicles, capita; equipment, machineries and spare
parts, has been sold, traded or transferred to nonexempt persons

 30 DAYS FROM RECEIPT OF FLD/FAN, PROTEST may be filed before the CIR.
 Failure to file, FAN becomes final, executory and demandable.

 Submit Supporting Documents if REQUEST FOR INVESTIGATION (60 days from time of Protest Letter)

 If DENIED, in whole or in part, the taxpayer has the following options

 APPEAL TO CTA Division within 30 days from date of receipt via a Petition for Review under Rule 42 (JUDICIAL APPEAL)
 REQUEST FOR RECONSIDERATION with the CIR within 30 days from the date of receipt of the decision (ADMIN APPEAL)

Prepared by: Mon-em Imam Abangad pg. 1


 If RFR is still denied, APPEAL TO CTA within 30 days from receipt of said decision.
 A MR of the CIR’s denial will NOT toll the 30-day period to appeal to the CTA.

 If the PROTEST or ADMIN APPEAL is NOT acted upon by the CIR within 180 days counted from the date of filing of the protest, the taxpayer may either:
 Appeal to the CTA within 30 days from the expiration of 180-day period, OR
 Wait for the decision of the CIR and then appeal said decision to the CTA within 30 days after receipt of the said decision.

 ISSUANCE OF THE FINAL DECISION ON A DISPUTED ASSESSMENT (FDDA)

Prepared by: Mon-em Imam Abangad pg. 2


STEPS IN APPEALING A DECISION TO CTA AND BEYOND

1. Appeal within 30 days from receipt of decision or period of inaction of the CIR, COC, Secretary of Finance, Trade and Industry or
Agriculture, or the CBAA or the RTC.
GENERAL RULE: Appeal to the CTA DIVISION by a petition for review under Rule 42 within 30 days.
 EXCEPTION: In case of decision of the CBAA or RTC in the exercise of its appellate jurisdiction, appeal to EN BANC by
petition for review under Rule 43.
 In other words, the CTA Division has jurisdiction over all the matters that are brought to the CTA; EXCEPT IN CASES
which come from the CBAA and the RTC (in the exercise of its appellate jurisdiction), these go straight to the CTA EN
BANC.
 In Criminal cases, appeal from the decision of the RTC decided in the exercise of its ORIGINAL JURISDICTION is via a notice of
appeal filed within 15 days from receipt of decision.
 If RTC acted in the exercise of its appellate jurisdiction, the appeal to the En Banc by a petition for review under Rule 43 within
15 days from receipt of decision.

2. In case the decision of the Division was adverse:


 File an MR/MNT with THE SAME DIVISION within 15 days from receipt of the decision.
 The MR or the MNT is a condition precedent before bringing the case to the CTA en banc. Before the CTA En Banc can take
cognizance of the petition for review, the litigant must show that it sought prior reconsideration or moved for a new trial with the
division.

3. In case the resolution of the Decision on the MR is still adverse.


 File a petition for review with the CTA en banc under Rule 43 within 15 days from receipt of the Decision.
 Same rule for criminal cases.
 However, the denial of a motion to quash is an interlocutory order which is not the proper subject of an appeal or petition for
review to the CTA en banc.

Prepared by: Mon-em Imam Abangad pg. 3


4. In case the decision of the CTA EN BANC is still adverse
 File a review on certiorari with the SC under Rule 45 within 15 days from receipt of the decision.
 If you want to appeal from a decision of the local assessment board, go First to the CBAA. The decision of the CBAA will be
appealable to the CTA EN BANC under Rule 43.

Prepared by: Mon-em Imam Abangad pg. 4


PROCEDURE IN SEIZURE AND FORFEITURE CASES (TCC);
1. A warrant is issued for the detention of the properties.
2. The collector makes a report to the Commissioner of Customs (and to the Auditor General)
3. The owner or importer is notified.
 If unknown, the notice shall be effected by posting a notice for 15 days in the public corridor of the customhouse in the district where the seizure was made.
4. The Collector conducts a hearing and renders a decision after the hearing,
5. In case of adverse decision to the imported, the imported appeals to the Commissioner within 15 days from notification of the decision (See Sec 2312 and 2313)
 Note, if the decision of the Collector is adverse to the government, it will result into AUTOMATIC REVIEW.
 If the amount is less than 5,000, by the Commissioner of Customs ( If the decision is still adverse to the government, AUTOMATIC REVIEW with the Secretary of
Finance.
 If the amount is 5,000 or more, by the Sec of Finance.
6. If the decision by the Sec of Finance is adverse to the importer, must appeal to the CTA division via petition for review within 30 days.
7. In case of adverse decision by the Commissioner , importer files a petition for review before the CTA Div within 30 days
8. In case of adverse, file a MR or MNT before the same Div within 15 days from receipt
9. In case of adverse resolution, file petition for review before the CTA en banc with 15 days.
10. If the decision is still adverse to the importer, file Rule 45 with SC within 15 days.

PROCEDURE OF PROTEST CASES (TCC)


1. Collector makes a ruling determining the duties, taxes, fees or other charges imposed *EXCEPT fines in seizure cases.
2. Importers/owners make the payment after the final liquidation.
3. Importer files a written protest with the Collector at the time of payment or withn15 days after.
4. Collector issues order for hearing within 15 days from receipt of protest (He has to decide with 30 days termination of hearing)
5. In case adverse decision, or inaction by the Collector, importer appeals to the Commissioner within 15 days from the notification of the decision or lapse of the 30 days.
(Note: If the decision of the Collector is adverse to the government, it will result into AUTOMATIC REVIEW by the Commissioner of Customs, if the decision of the
commissioner is still adverse to the government. It will result into an automatic review by the Sec of Finance)
6. In case of adverse decision by the Commissioner, importer files a petition for review before the CTA Div within 30 days
7. In case of adverse, file a MR or MNT before the same div within 15 days from receipt
8. In case of adverse resolution, file petition for review before the CTA en banc within 15 days
9. If the decision is still adverse to the importer, file Rule 45 with the SC within 15 days.

Prepared by: Mon-em Imam Abangad pg. 5