SECTION 112 OF NIRC

Refund or Credit of Excess Input vat to Zero-rated or Effectively Zero-rated sales

1. File a claim within 2 years after the close of the taxable quarter when the relevant sales
were made
2. After submission of the supporting documents, CIR has 90 days to act
3. Within 30 days from denial or lapse of the 90-day period to act, file a petition for review
under Rule 42 before CTA Division
4. Motion for reconsideration within 15 days before CTA Division
5. File a petition for review under Rule 43 before CTA En Banc, within 15 days
6. Motion for reconsideration within 15 days before CTA En Banc
7. Petition for Review on Certiorari under Rule 45, within 15 days before the Supreme Court

TAKE NOTE:
- no need to wait for an assessment in order to file a claim
- compliance to the above-mentioned periods are MANDATORY and JURISDICTIONAL,
failure to apply will render the dismissal of the case
SECTION 228 OF NIRC
Protesting of Assessment (applicable to all National Taxes)
1. Within 30 days from receipt of Final Assessment Notice, file a request for reconsideration
or reinvestigation
2. Within 60 days from filing of the protest, submission of supporting documents
3. Within 180 days from submission of supporting documents, BIR must act
4. Within 30 days from denial or lapse of 180 days, file a Petition for Review under Rule 42
before CTA Division
5. Motion for reconsideration within 15 days from denial of the above-stated petition
6. Petition for Review under Rule 45 before CTA En Banc within 15 days
7. Motion for Reconsideration within 15 days before CTA En Banc
8. Petition for Review on Certiorari under Rule 45 within 15 days before Supreme Court

TAKE NOTE:
The following are the essential requisites of a valid assessment:
a. Shall be based on facts and law, clearly stated in the assessment
b. Shall be in writing
c. Shall be received by the taxpayer

2 Kinds of Assessment:
a. Pre-assessment Notice
b. Final Assessment Notice
SECTION 229 OF NIRC
Recovery of Tax Erroneously of Illegally Collected
1. Within 2 years from payment, file a claim for REFUND
2. Within 60 days from filing of the protest, submission of supporting documents
3. Within 180 days from submission of supporting documents, BIR must act
4. Within 30 days from denial or lapse of 180 days, file a Petition for Review under Rule 42
before CTA Division
5. Motion for reconsideration within 15 days from denial of the above-stated petition
6. Petition for Review under Rule 45 before CTA En Banc within 15 days
7. Motion for Reconsideration within 15 days before CTA En Banc
8. Petition for Review on Certiorari under Rule 45 within 15 days before Supreme Court

TAKE NOTE:
- parehas ang procedures under Sec 228 and Sec 229 EXCEPT the FIRST STEP
- in Sec 229, both administrative and judicial claim must be filed with the 2-year
prescriptive period
- again, failure to observe the periods = CASE DISMISSED
SECTION 187 OF THE LOCAL GOVERNMENT CODE
Contesting the Constitutionality of TAX ORDINANCE
1. Within 30 days from effectivity, file appeal before Secretary of Justice (SOJ)
2. Within 60 days from receipt, SOJ must act
3. Within 30 days from denial, file a petition for declaratory relief under Rule 63 before the
RTC
4. Within 30 days from dismissal, file petition for review under Rule 42 before CTA Division
5. Motion for Reconsideration, within 15 days
6. Petition for review under Rule 43 before CTA En Banc
7. Motion for Reconsideration, within 15 days
8. Petition for Review on Certiorari under Rule 45 before Supreme Court

SECTION 195 OF THE LOCAL GOVERNMENT CODE

Protest of Assessment of LOCAL TAX
1. Within 60 days from receipt of assessment, file written protest
2. Within 60 days from filing protest, local treasury must act
3. Within 30 days from denial or lapse of 60 days, appeal before court of competent
jurisdiction

Within NCR Without NCR

400k and below – METC 300k and below – MTC
above 400k – RTC above 300k – RTC
4.
a.) METC – 15 days, appeal (Rule 40) to RTC SAME
b.) RTC – 30 days, petition for review (Rule 42)
to CTA Division
5. RTC – 30 days, petition for review under SAME
Rule 43 to CTA En Banc
6.
a.) CTA En Banc – 15 days, MR
b.) CTA Division – 15 days, MR SAME
7.
a.) CTA En Banc – 15 days, Rule 45 before
Supreme Court SAME
b.) CTA Division – 15 days, petition for
review, Rule 43 to CTA En Banc
8. CTA En Banc – 15 days, MR; 15 days, Rule SAME
45, SC
SECTION 196 OF THE LOCAL GOVERNMENT CODE
Claim for refund of erroneously or illegally collected LOCAL TAX
1. Within 2 years from payment, file claim before Local Treasury
2. Within 60 days from filing protest, local treasury must act
3. Within 30 days from denial or lapse of 60 days, appeal before court of competent
jurisdiction

Within NCR Without NCR

400k and below – METC 300k and below – MTC
above 400k – RTC above 300k – RTC
4.
a.) METC – 15 days, appeal (Rule 40) to RTC SAME
b.) RTC – 30 days, petition for review (Rule 42)
to CTA Division
5. RTC – 30 days, petition for review under SAME
Rule 43 to CTA En Banc
6.
a.) CTA En Banc – 15 days, MR
b.) CTA Division – 15 days, MR SAME
7.
a.) CTA En Banc – 15 days, Rule 45 before
Supreme Court SAME
b.) CTA Division – 15 days, petition for
review, Rule 43 to CTA En Banc
8. CTA En Banc – 15 days, MR; 15 days, Rule SAME
45, SC

TAKE NOTE:

- parehas lang ng procedures ang Sec 195 and Sec 196 EXCEPT sa FIRST STEP
- both the administrative and judicial claims must be filed within the 2-year prescriptive period
SECTION 226 OF THE LOCAL GOVERNMENT CODE

Protest against assessment by LOCAL ASSESSOR (CLASSIFICATION OF REAL PROPERTY ASSESSMENT)

1. Within 60 days from receipt of local assessment, file appeal before LBAA
2. Within 120 days from receipt of appeal, LBAA must act
3. Within 30 days from denial or lapse of 120 days, appeal before CBAA
4. Within 30 days from denial, petition for review under Rule 43 before CTA En Banc
5. Motion for Reconsideration, within 15 days
6. Upon denial, file petition for review on certiorari under Rule 45 before Supreme Court

TAKE NOTE:
- appeal will NOT SUSPEND collection of Real Property Tax
- LBAA – Local Board of Assessment Appeals
- CBAA – Central Board of Assessment Appeals
SECTION 252 OF THE LOCAL GOVERNMENT CODE
Payment under protest collected by LOCAL TREASURER (VALUATION OF REAL PROPERTY
ASSESSMENT)
1. PAY FIRST THE RPT ASSESSED – VERY CRUCIAL, FATAL AND ESSENTIAL TEH!!!
2. Within 30 days from payment, file protest before Local Treasury
3. Within 60 days from receipt, Local Treasury must act
4. Within 60 days from receipt of local assessment, file appeal before LBAA
5. Within 120 days from receipt of appeal, LBAA must act
6. Within 30 days from denial or lapse of 120 days, appeal before CBAA
7. Within 30 days from denial, petition for review under Rule 43 before CTA En Banc
8. Motion for Reconsideration, within 15 days
9. Upon denial, file petition for review on certiorari under Rule 45 before Supreme Court

IMPORTANT NOTE:
- PAYMENT IS MANDATORY!!!!