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TAX REMEDIES:

TARIFF & CUSTOMS CODE


TAX REMEDIES OF THE GOVERNMENT
A. ADMINISTRATIVE REMEDIES: TARCS

T TAX LIEN
A - ADMINISTRATIVE FINES AND FORFEITURE
R - REDUCTION OF CUSTOMS DUTIES
COMPROMISE
C - COMPULSORY ACQUISITION
S SEARCH, SEIZURE AND ARREST
B. ADMINISTRATIVE PENALTIES: SFF

S SURCHARGES
F - FINES
F - FORFETURES
TAX LIEN: SEC 1204 TARIFF CODE
Liability for duties , taxes , fees and other charges on
importation constitutes a lien upon the articles
imported, regardless of ownership , while still in the
custody or control of the Government.
It may be availed when the importation is NEITHER
prohibited NOR improperly made.
NOTE:
GR: Tax lien is beyond the reach of the
regular court
XPN : When the goods are RELEASED and
the tax lien is LOST, judicial action against the
importer may then be instituted.
The proceeds are applied to the tax liability, surcharges
and cost of sale.
Any excess goes to the taxpayer but he is also subject to
make good of any deficiency.
ADMINISTRATIVE FINES AND FORFEITURES
Tariff Code Sec 2533 :
Applied when the importation is unlawful or involves articles
which are prohibited from being imported, including the
CARRYING VESSEL
Tariff Code Sec 2531 :
It may be exercised even where the articles are NO LONGER
in customs custody. UNLESS the importation is merely attempted,
in which case it may be effected only while the goods are still within
customs jurisdiction or in the hands of a person who is aware
thereof.
TARIFF CODE SEC 2530 (a)

In order to WARRANT FORFEITURE, it is NOT


necessary that the vessel or aircraft must ITSELF
CARRY the contraband.

In Llamado vs. CIR ( May 16, 1983):

SC held: the complementary if COLLATERAL USE of


the plane for smuggling operation is SUFFICIENT for it to
be deemed to have been used in smuggling.
REDUCTION OF CUSTOMS DUTIES/
COMPROMISE
TARIFF CODE SEC 2316:
Subject to approval of
Secretary of Finance, the
Commissioner may
COMPROMISE cases
involving the imposition of
fines, surcharges and
forfeitures UNLESS otherwise
specified by law.
COMPULSORY ACQUISITION
TARIFF CODE SEC 2317:
The Commissioner of Customs may acquire imported goods
under question for a price EQUAL to their declared customs value
PLUS any duties already paid on goods, payment for which shall
be made 10 WORKING DAYS FROM ISSUANCE OF WARRANT
signed by the Commissioner of Customs for the acquisition of such
goods.

NICANOR E. FAELDON
COMMISIONER
BUREAU OF CUSTOMS
SEARCH, SEIZURE AND ARREST
Tariff Code Sec 2203: Persons having POLICE
AUTHORITY to ENFORCE Tariff and Customs Laws and
EFFECT Search , Seizure and Arrest: BOC BENAN

BOC Officials of the BOC ( district and deputy


collectors, police officers , agents , inspectors and
guards of the BOC).
B- Officials of the BIR in all cases falling within the regular
performance of their duties
WHEN? :payment of Internal revenue taxes are
involved.
E- Officers generally EMPOWERED by law to EFFECT
arrests and execute processes of the court.
WHEN? : acting under the DIRECTION of the
Collector.
N Officers of the Philippine NAVY and other
A - Members of the AFP
N NATIONAL Law enforcement agencies
WHEN? : Authorized by the COC
PLACES WHERE SEARCH AND SEIZURE MAY BE
CONDUCTED: LEWD- V2P
L Land
E Enclosure
W Warehouse ,store or other building or enclosure used
for keeping or storage of articles, not being a dwelling house.
NB: it DOES NOT become a dwelling house merely by reason of the fact
that a person employed as a watchman lives in the place, nor will the fact
that his family stays there with him ALTER THE CASE. ( Sec 2208)
D- Dwelling house.
NB : There MUST be a SEARCH WARRANT issued by the judge or
other officers as may authorized ( Sec 2209).
PLACES WHERE SEARCH AND SEIZURE MAY BE
CONDUCTED: LEWD- V2P
V Vessels or aircrafts and persons or articles
conveyed therein ( Sec 2210)
V Vehicles, beasts and persons (Sec 2211)
P- Persons arriving from foreign countries ( Sec
2212)
PROCEDURE IN SEIZURE AND
FORFEITURE CASES:
1. A Warrant is issued for the detention of the properties
2. The collector makes a report to the COC.
3. The owner or importer is notified.
NB: If unknown, the notice shall be effected by posting a
notice for 15 DAYS in the public corridor of the custom
house in the district where the seizure was made.
4. The collector conducts a hearing and renders a decision
after the hearing
PROCEDURE IN SEIZURE AND
FORFEITURE CASES:
5. In case of ADVERSE decision to the importer, importer appeals
to the Commissioner WITHIN 15 DAYS from the notification of the
decision.
NB:
a. If the decision of the Collector is ADVERSE to the
GOVERNMENT, it will result into AN AUTOMATIC REVIEW:
i. If the amount is LESS THAN PHP 5,000: COC
If the decision is STILL ADVERSE to the
GOVERNMENT automatic review with SOF.
ii. If the amount is PHP 5,00 OR MORE : SOF
PROCEDURE IN SEIZURE AND
FORFEITURE CASES:
6. If the decision by the SOF/COC is ADVERSE to the
IMPORTER, must appeal to the CTA DIVISION via
petition for review WITHIN 30 DAYS.
7. In case of adverse decision, file MR/ MNT before the
same division WITHIN 15 DAYS from receipt.
8.In Case of adverse resolution, file petition for review
before CTA EN BANC within 15 DAYS.
9. If the decision is still adverse to the importer, file
petition for review via Rule 45 with SC WITHIN 15 DAYS.
ADMINISTRATIVE PENALTIES
SURCHARGES: Sec 2501-2504
1. Failure to pay liquidated charges.
2. Unauthorized withdrawal of imported articles from
bonded warehouses
3. Under-evaluation , misclassification or mis-
declaration
4. Failure or refusal to give evidence or submit
documents for examination.
ADMINISTRATIVE PENALTIES
FINES (SEC 2505-2529):
1. Any dutiable article found in the baggage of an arriving
passenger which is NOT included in the baggage
declaration.
2. Breach of Bond
3. Unlawful boarding or leaving of vessel or aircraft
4. Unloading of cargo BEFORE arrival at ports of destination
or at IMPROPER time or place AFTER arrival .
5. FAILURE to supply the requisite manifest.
ADMINISTRATIVE PENALTIES
FORFEITURE JURISDICTION:
In Republic vs. CFI Manila (Oct 23, 1982)
The BOC acquires EXCLUSIVE jurisdiction over
imported goods for the purposes of enforcement of the
customs laws from the moment the goods are actually in
its possession or control, even if NO warrant of seizure or
detention had previously been issued by the COC in
connection with seizure and forfeiture proceedings.
ADMINISTRATIVE PENALTIES
FORFEITURE JURISDICTION:
In SBMA vs Rodriguez and WIRA Intl Trading Corp ( April 23,
2010):
RTCs are devoid of any competence to pass upon the validity
or regularity of seizure and forfeiture proceedings conducted by
the BOC and to enjoin or otherwise interfere with these
proceedings.
RTCs are precluded from assuming cognizance over such
matters even through petitions for certiorari, prohibition or
mandamus.
In Jao vs. CA ( Oct 6, 1995):
Even if the customs seizure is illegal, exclusive
jurisdiction ( to the exclusion of regular courts) still
belongs to the BOC.
REASONS FOR EXCLUSIVE JURISDICTION
UPON THE COC:
1. No unnecessary hindrance on the governments drive
to prevent smuggling and other frauds upon the
Customs ( Sec 2202)
2. Render effective and efficient the collection of import
and export duties due the state ( Jao vs CA)
NATURE OF FORFEITURE PROCEEDINGS
It is administrative and civil in nature and is directed
against the thing itself.
In COC vs CTA:
In the nature of proceedings in rem and are directed
against the res.
In People vs Desiderio ( Nov 29, 1965):
Customs compromise DOES NOT extinguish criminal
liability.
WHEN FORFEITURE CAN
BE EFFECTED: SEC 2532
1. Only when and while the articles is in the custody or
within the jurisdiction of the customs authority;
2. In the hands or subject to the control of importer,
exporter, original owner, consignee , agent or other
person effecting the importation, entry or exportation
3. In the hands or subject to the control of some person
who shall receive , conceal, buy, sell or transport or
aid in such acts, with knowledge that the article was
imported contrary to law.
REQUISITES FOR CUSTOMS FORFEITURE
In Farolan vs CTA (Jan 21, 1993):
W the WRONGFUL making by the owner, importer, exporter or
consignee of any declaration or affidavit, or the wrongful
making or delivery by the same persons of any invoice, letter or
paper all touching on the importation or exploitation of
merchandise.
F that such declaration, affidavit, invoice , letter or paper is
FALSE.
In Republic vs. CA ( Oct 2, 2001):
I an INTENTION on the part of the importer/ exporter to evade
the payment of the duties due.
In Rigor vs. Rosales ( Oct 23 1982):
Articles subject to seizure DO NOT have to be imported
goods.
In Alemanya International Trading Corp vs COC ( CTA
case 4389 Feb 6, 1995):
Unmanifested cargo is subject to forfeiture whether the
act of smuggling is established or not under the
principle of res ipsa loquitor.
It is enough that the cargo was unmanifested and that
there no showing that payment of duties thereon had
been made for it to be subject to forfeiture.
FORFEITURE OF COMMON CARRIER
GR: Common Carriers are NOT subject to
forfeiture.
XPN : If the owner has KNOWLEDGE of its use in
smuggling and was a consenting party.
PRIMA FACIE PRESUMPTION OF
KNOWLEDGE BY THE OWNER OF THE
COMMON CARRIER: SEC 2531

2x If the conveyance was used for smuggling at


least twice before.
B if the owner is NOT in the BUSINESS for
which the conveyance is generally used;
F If the owner is FINANCIALLY not in a position
to own such conveyance.
BURDEN OF PROOF IN SEIZURE AND
FORFEITURE PROCEEDINGS
As provided in Sec 2535, In Acting Commissioner of
Customs vs CTA ( April 27, 1984):
It is on the claimant provided that probable
cause shall be first shown for the institution of
such proceedings, and that seizure and/or
forfeiture was made under the circumstances and
in the manner described in TCCP.
JUDICIAL REMEDIES
This remedy is normally availed of when the TAX LIEN is
LOST by the release of the goods.
As provided in Sec 2401 ( as amended by RA 9135):
Civil and criminal actions are instituted in the name of the
government and shall be conducted by customs officer.
But NO civil or criminal action for recovery of duties or the
enforcement of any fine, penalty or forfeiture shall be filed
in court WITHOUT the approval of the Commissioner.
TAX REMEDIES OF THE TAXPAYER
A. ADMINISTRATIVE REMEDIES PASA2
P- Protest
A- Abatement, Refund and Drawback
S- Settlement of any Seizure by Payment of fine or
redemption
A- Abandonment
A- Appeal
TAX REMEDIES OF THE TAXPAYER
B. JUDICIAL REMEDIES

1. Appeal
2. Actions to Questions the legality of Seizure
TAX REMEDIES OF THE TAXPAYER
ADMINISTRATIVE REMEDIES
PROTEST
Cases where the legality or correctness of assessment or
appraisal is questioned by the importer.
GR:
Any importer or interested party, if DISSATISFIED with
published value may WITHIN 15 DAYS from date of publication
or WITHIN 15 DAYS from the date the importer is entitled to
REFUND if payment is rendered erroneous or illegal by events
occurring after the payment, may file the protest.
Otherwise, the action of the collector shall be final and
conclusive against him, EXCEPT as to matters collectible for
manifest clerical error.
PROTEST
XPN: NO protest is necessary in seizure cases.

PAYMENT UNDER PROTEST : SEC 2308


No protest shall be considered UNLESS payment of
the assessed customs dues has first been made and the
corresponding docket fee actually paid.
REQUIREMENTS FOR MAKING A PROTEST
1. In Writing ( Sec 2308)
2. Point out the particular decision or ruling of the COC to
which exception is taken or objection is made. ( Sec
2310).
3. State the particular grounds relied upon for relief ( Sec
2310).
4. Limited to the subject matter of a single adjustment or
other independent transaction (Sec 2310).
5. Filed at the time of payment or within 15 days thereafter (
Sec 2308)
6. Protestant MUST furnish samples of goods under protest,
when required ( Sec 2310)
DECISION ADVERSE TO THE GOVERNMENT
When the decision of the Collector is adverse to the
government , said decision is automatically elevated to
the Commissioner for REVIEW , and if such decision is
affirmed by the Commissioner, the same shall be
AUTOMATICALLY elevated and finally to the SOF.
DECISION ADVERSE TO THE GOVERNMENT
REASONS:
1. To protect the interest of the government.
2. A favorable decision will NOT be appealed by the
taxpayer and certainly a Collector will NOT appeal his
own decision.
3. In Yaokasin vs COC : Lifeblood Theory
ABATEMENT, REFUND AND DRAWBACK

GR: No abatement of duties shall be made


on account of damage incurred or
deterioration suffered during the voyage of
importation and duties will be assessed on
the actual quantity imported ( Sec 1707)
ABATEMENT, REFUND AND DRAWBACK
XPN: MDIC
M If the package appearing on the manifest or bill of
lading is MISSING upon proof satisfactory to the Collector
that the package in question have not been imported into
the Philippines contrary to law ( Sec 1702).

D- If upon opening of the package, a DEFICIENCY exists,


provided the shortage occurred before arrival thereof in the
Philippines ( Sec 1703).
XPN: MDIC
I- Upon satisfactory proof of INJURY, destruction or loss
by theft , fire or other causes of any article as follows:
i. While within the limits of any port of entry prior to
unlading under customs supervision.
ii. While remaining in customs custody after unlading.
iii. While in transit under bond from the port of entry
to any port in the Philippines.
iv. While released under irrevocable domestic letter
of credit ,bank guarantee, or bond for export , except
in case of loss by theft ( Sec 1704).
XPN: MDIC
C- Where it is CERTIFIED and upon satisfactory proof
that an imported animal dies or suffers injury before
arrival, or while in customs custody, provided the
carcass thereof be removed in the manner required by
the Collector and at the expense of the importer ( Sec
1705).
CLAIM FOR REFUND
1. In writing
2. Forwarded to the Collector
3. Verified by the Collector
4. If the Collector finds that the claim for refund is
correct and in accordance with law, he shall certify the
same to the Commissioner
5. The Commissioner shall cause the same to be paid if
found correct. ( Sec 1708)
DRAWBACK
Sections 1701-1708:
An allowance made by the government upon the duties
due on imported merchandise when the importer,
instead of selling it here, re-exports it or refunding of
such duties if already paid.
This allowance amounts, in some cases, to the whole
of the original duties in others, to a part only.
SETTLEMENT OF ANY SEIZURE BY PAYMENT OF
FINE OR REDEMPTION
GR: Settlement of cases by payment of fine or redemption
of forfeited property is allowed.

XPNS:
1. The importation is absolutely prohibited;
2. The surrender of the property to the person offering
to redeem would be contrary to law
3. When there is fraud.
In Transglobe International Inc vs CA ( Jan 25, 1999):

There must be actual and not constructive fraud.


Mis-declarations in the manifest and rider CANNOT be
imputed against the consignee where it was not the one
that prepared them.
ABANDONMENT
The renunciation by an importer of all his interests and
property rights over imported articles ( Sec 1801)

KINDS OF ABADONMENT:
a. EXPRESS ABANDONMENT
When the owner, importer, or consignee of the imported
article, expressly signifies in writing and under oath to the
Collector of Customs his intention to abandon the shipment in
favor of the government ( Sec 1801{a})
KINDS OF ABADONMENT:
b. IMPLIED ABANDONMENT
i. When the owner, importer , consignee or interested party
after due notice fails to file an entry within 30 days, which shall
NOT be extendible from the date of discharge of the last
package from the vessel or aircraft.
ii. Having filed an entry for his shipment , the owner, importer,
consignee or other interested party fails to claim his
importation within 15 days, which shall NOT likewise be
extendible from the date of posting the notice to claim such
importation ( Sec 1801 {b}).
In Chevron Phils Inc vs COC ( Aug 11, 2008)
Both the Import Entry Declaration ( IED) and
Import entry and Internal Revenue Declaration
(IEIRD) should be filed within 30 days from the
date of discharge of the last package from the
vessel or aircraft.
EFFECTS OF ABANDONMENT
1. The owner, importer, consignee or other interested
party shall be deemed to have RENOUNCED all his
interest and property rights over the imported article.
(Sec 1801)
2. An abandonment article shall ipso facto be deemed
the PROPERTY OF THE GOVERNMENT and shall be
disposed of in accordance with the provisions of the
Tariff Code ( Sec 1802).
EFFECTS OF ABANDONMENT
3. It does NOT relieve the owner from any CRIMINAL
LIABILITY which may arise from any violation of law
committed in connection with the importation of the
abandoned article ( Sec 1802).
In RV Marzan Freight Inc vs CA ( March 4, 2004)
4. If the abandoned articles are transferred to a customs
bonded warehouse , the operator shall be liable for the
payment of duties and taxes in the case of loss of the
stored abandoned imported articles ( Sec 1902)
APPEAL
Sec 2313:
To the Commissioner within 15 days after notice of
decision by the CoC.
JUDICIAL REMEDIES
1. APPEAL
.Within 30 days from receipt of decision of the
Commissioner or SOF to the division of the CTA ( Tariff Code
Sec 2402, RA 1125 Sec 7 as amended by RA 9282, Sec 9)
NOTE:
.Since Sec 11 of RA 1125, as amended by RA 9282,
empowers the Tax Court to issue injunctions
. An importer may appeal WITHOUT first paying the duties,
such as in seizure , but NOT in protest cases.
JUDICIAL REMEDIES:
2. ACTIONS TO QUESTION THE LEGALITY OF
SEIZURE
SUMMARY OF TAX REMEDIES
GOVERNMENT TAXPAYER
ADMINISTRATIVE
1. Enforcement of 1. Protest
Tax Lien 2. Refund
2. Administrative (abatement or
fine forfeitures drawback)
3. Reduction of 3. Payment of fine
custom or redemption
duties/compromise 4. Abandonment
4. Compulsory (express/implied)
acquisition 5. Appeal to the
5. Seizure Commissioner
SUMMARY OF TAX REMEDIES
GOVERNMENT TAXPAYER
JUDICIAL 1. Civil Action 1. Appeal to CTA
2. Criminal Action 2. Action to question
legality of seizure.
PROCEDURE IN CUSTOMS PROTEST

ENTRY AT THE CUSTOM HOUSE


APPRAISAL, CLASSIFICATION, ASSESSMENT AND PAYMENT

PAYMENT UNDER PROTEST WITHON 30 DAYS AFTER


DISCHARGE OF LAST PACKAGE

FILING OF PROTEST WITH THE COLLECTOR WITHIN


15 DAYS AFTER PAYMENT AND PAYMENT OF
DOCKET.
ISSUANCE OF ORDER BY THE COLLECTOR
WITHIN 15 DAYS FROM RECEIPT

WHEN THE PORTEST IS IN PROPER FORM IN A CASE WHERE


PROTESTIS REQUIRED, COLLECTOR SHALL RE-EXAMINE THE
MATTER PRESENTED. THE PERIOD TO DECIDE
SHALL BE 30 DAYS.

DECISION OF COLLECTOR
COLLECTOR IS SUSTAINS PROTEST
ADVERSE TO TAXPAYER
DECISION OF COLLECTOR IS
ADVERSE TO TAXPAYER
THE ADVERSE PARTY MUST FILE NOTICE OF APPEAL WITH
THE COLLECTOR, COPY FURNISHED THE COMMISSIONER.
PERIOD TO APPEAL: 15 DAYS FROM NOTIFICATION

THE COLLECTOR SHALL TRANSMIT ALL THE RECORDS OF THE


PROCEEDING TO THE COMMISSIONER.
NO APPEAL SHALL BE HEARD IF FILED BEYOND THE PERIOD TO APPEAL

DECISION OF COMMISSIONER IS DECISION OF COMMISSIONER IS


ADVERSE TO TAXPAYER ADVERSE TO GOVT
DECISION OF COMMISSIONER
DECISION OF
IS ADVERSE TO TAXPAPER
DECISION OF
COMMISSIONER IS COMMISSIONER IS
ADVERSE TO ADVERSE TO
TAXPAYER GOVERNMENT

APPEAL TO THE CTA AUTOMATIC


WITHIN 30 DAYS APPEAL TO THE
FROM RECEIPT OF SECRETARY OF
THE DECISION FINANCE
COLLECTOR SUSTAINS PROTEST
IF THE COLLECTOR RENDERS A DECISION ADVERSE TO
THE GOVT (IMPORTERS PROTEST IS GRANTED), SUCH
DECISION TOGETHER WITH THE ENTIRE RECORDS OF
THE CASE SHALL BE AUTOMATICALLY ELEVATED TO THE
CoC AUTOMATIC REVIEW WITHIN 5 DAYS FROM THE
PROMULGATION THEREOF.

AUTOMATIC REVIEW BY THE


COMMISSIONER
THE COMMISSIONER SHALL RENDER A DECISION WITHIN
30 DAYS FROM RECEIPT OF THE RECORDS OF THE CASE
FROM THE COLLECTOR AND SHALL NOTIFY THE
APPELLANT OR AGGRIEVED PARTY

COMMISSIONER
COMMISSIONER AFFIRMS DECISION OF
REVERSED THE THE COLLECTOR OR
DECISION OF NO DECISION WAS
THE COLLECTOR RENDERED WITHIN 30
DAYS
COMMISSIONER AFFIRMS DECISION
COMMISSIONER REVERSED THE OF THE COLLECTOR OR NO
DECISION OF THE COLLECTOR DECISION WAS RENDERED WITHIN
30 DAYS

THE PERSON AGGRIEVED BY THE


DECISION HAS 30 DAYS FROM AUTOMATIC REVIEW BY THE
RECEIPT OF THE DECISION TO SECRETARY OF FINANCE
APPEAL TO THE CTA

THE RECORDS OF THE PROCEEDINGS SHALL BE FORWARDED TO THE OFFICE


OF THE SOF WITHIN 5 DAYS FROM PROMULGAITON OF THE DECISION

PERIOD TO DECIDE:30 DAYS


THE RECORDS OF THE PROCEEDINGS SHALL BE FORWARDED TO THE OFFICE
OF THE SOF WITHIN 5 DAYS FROM PROMULGAITON OF THE DECISION

PERIOD TO DECIDE:30 DAYS

IF NO DECISION AFTER 30 DAYS OR DECISION IS ADVERSE TO THE GOVT :


DECISION APPEALED FROM BECOMES FINAL AND EXECUTORY

DECISION OF THE COMMISSIONER ADVERSE TO TAXPAYER: 30 DAYS FROM


RECEIPT OF THE DECISION TO APPEAL TO THE CTA.
ADMINISTRATIVE AND JUDICIAL PROCEDURE
RELATIVE TO CUSTOMS SEIZURE AND
FORFEITURES

DETERMINATION OF PROBABLE CAUSE


AND ISSUANCE OF WARRANT

ACTUAL SEIZURE OF THE ARTCILES

LISTING OF DESCRIPTION, APPRAISAL


AND CLASSIFICATION OF SEIZED
PROPERTY
REPORT OF SEIZURE TO THE
COMMISSIONER OF CUSTOMS AND THE
CHAIRMAN OF COA

ISSUANCE BY THE COLLECTOR OF A


WARRANT OF DETENTION

NOTIFICATION TO KNOWN/UNKNOWN
OWNER OR IMPORTER
NOTIFICATION TO KNOWN/UNKNOWN
OWNER OR IMPORTER

SETTLEMENT BY
FORMAL HEARING
PAYMENT

DECISION BY THE DISTRICT


COLLECTOR
DECISION BY THE DISTRICT
COLLECTOR

DECISION
DECISION IS DECISION IS
IS
ADVERSE
ADVERSE TO ADVERSE TOTO
PROTESTANT
PROTESTANT GOVERNMENT
DECISION IS ADVERSE TO PROTESTANT

REVIEW BY THE COMMISSIONER WITHIN


15 DAYS FROM NOTICE

DECISION IS DECISION IS
ADVERSE TO ADVERSE TO
PROTESTANT GOVERNMENT

APPEAL WITH CTA AUTOMATIC


DIVIDION WITHIN REVIEW BY THE
30 DAYS FROM SOF
NOTICE
APPEAL WITH CTA DIVISION AUTOMATIC REVIEW BY THE
WITHIN 30 DAYS FROM NOTICE SOF

IF THE CTA DIV GRANTS OR


DENIES WHOLLY OR PARTIALLY DECISION
DECISION
THE PROTEST, FILE MR WITHIN ADVERSE TO
ADVERSE TO GOVT
15 DAYS FROM RECEIPT OF PROTESTANT
DECISION

IF MR IS GRNATED OR DENIED DECISION SHALL APPEAL WITH THE


(WHOLLY OR PARTIALLY) BE FINAL AND CTA DIV WITHIN 30
ADVERSE PARTY SHALL FILE EXECUTORY DAYS FROM
AN APPEAL WITH THE CTA EN NOTICE
BANC WITHIN 15 DAYS FROM
RECEIPT OF DECISION

CERTIORARI WITH SC WITHIN


15 DAYS FROM NOTICE
DECISION IS ADVERSE TO GOVERNMENT

AUTOMATIC REVIEW BY THE


COMMISSIONER

DECISION DECISION
ADVERSE TO ADVERSE TO GOVT
PROTESTANT

APPEAL WITH CTA


AUTOMATIC
DIV WITHIN 30
REVIEW BY THE
DAYS FROM
SOF
NOTICE
APPEAL WITH CTA DIVISION AUTOMATIC REVIEW BY THE
WITHIN 30 DAYS FROM NOTICE SOF

IF THE CTA DIV GRANTS OR


DENIES WHOLLY OR PARTIALLY DECISION
DECISION
THE PROTEST, FILE MR WITHIN ADVERSE TO
ADVERSE TO GOVT
15 DAYS FROM RECEIPT OF PROTESTANT
DECISION

IF MR IS GRNATED OR DENIED DECISION SHALL APPEAL WITH THE


(WHOLLY OR PARTIALLY) BE FINAL AND CTA DIV WITHIN 30
ADVERSE PARTY SHALL FILE EXECUTORY DAYS FROM
AN APPEAL WITH THE CTA EN NOTICE
BANC WITHIN 15 DAYS FROM
RECEIPT OF DECISION

CERTIORARI WITH SC WITHIN


15 DAYS FROM NOTICE
MANTRA: WAS-WAS
BATCH SCRAPPY!!
THE END.
THANK YOU.