Studying 04 Flowchart of Tax Remedies 2019 Update TR (1) WithMarginNotes
Studying 04 Flowchart of Tax Remedies 2019 Update TR (1) WithMarginNotes
Studying 04 Flowchart of Tax Remedies 2019 Update TR (1) WithMarginNotes
Reyes Page 1 of 11
B. Recovery of Erroneously or Illegally Collected Taxes and/or Penalties (Section 229, NIRC)
2 years
File Administrative
Claim with CIR
(before Judicial
Claim)
Period to
Denial Petition for
decide
Close of the File Review with
Taxable Quarter Administrative NOTE: Prior to TRAIN, the CTA Division
Claim with CIR period to decide is 120
when the NOTE: Although Section 112 as amended by R.A.
days. 2. If inaction:
and submit No. 10963 (TRAIN) removed the remedy of the
relevant sales
complete 30 days taxpayer in case of inaction, R.A. No. 1125, as
were made documents amended, providing for the jurisdiction of the
CTA states that inaction involving refunds of
internal revenue taxes where the Tax Code
NOTE: Only the administrative claim must be provides a specific period of action shall be
filed within the two-year period. deemed a denial and may thus be elevated to the
Lapse of 90-day period Petition for
CTA Division.
Review with
CTA Division
FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 3 of 11
Period to
Notice of Protest to decide
Local Denial by Appeal Appeal Petition
Assessment
Treasurer LT or to MTC to RTC for
Lapse of Review
60 days to the
NOTE: Where an assessment is issued, the CTA en
taxpayer cannot choose to pay the assessment banc
and thereafter seek a refund at any time within
the full period of two years from the date of
payment. If refund is pursued, the taxpayer must 2. If ˃ P300,000 (or ˃ P400,000 for Metro Manila)
administratively question the validity or NOTE: The period to appeal shall be interrupted by a timely motion for new trial
correctness of the assessment in the 'letter claim 30 days 30 days or reconsideration. In any case, if the motion is denied, the movant has a fresh
for refund' within 60 days from receipt of the period of 15 days from receipt or notice of order denying or dismissing the
notice of assessment, and thereafter bring suit in motion for reconsideration within which to file the appeal. (Neypes Doctrine)
court within 30 days from either decision or
inaction by the local treasurer.
Denial by Appeal Petition
LT or to RTC for
Lapse of Review
60 days to the
CTA
Division
FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 4 of 11
2. Refund
2 years
1. If ≤ P300,000 (or ≤ P400,000 for Metro Manila)
Period to
Pay with Protest to decide Denial by Appeal Denial Appeal Adverse Petition
Protest Local LT or to LBAA by LBAA to the Decision of for
Treasurer Lapse of or Lapse CBAA the CBAA Review to
the CTA
60 days of 120-
en banc
days
b. Illegal Assessment
15 days 30 days
2. Refund
2 years 60 days
A. Assessments
1. If protest is sustained
15 days 30 days
The COC shall make the appropriate order and the entry reassessed, if necessary.
B. Refund
1. If the claim and application is for refund of duties.
12 months If the claim is denied If denied by the COC
Note: The Bureau of Customs shall cause the refund of internal revenue taxes after issuance of a certification from the CIR
granting claim for refund, whether wholly or partially.
C. Forfeiture
30 days or 10
5 days If no decision rendered within the said period or when a decision adverse to
days if perishable
government is rendered by the COC involving goods with FOB or FCA value of
P10,000,000.00
Period 5 days
Adverse Elevate Receipt of for COC
decision Records records by to decide
of District to CoC CoC NOTE: The decision of the SOF
Collector whether or not a decision was
COC Elevate rendered by the COC within 30 days,
records to or within 10 days in the case of
SoF perishable goods, from receipt of the
records, shall be final upon the
Bureau.
3. If the importer is aggrieved by the decision of the Secretary of Finance on automatic review
30 days
V. ASSAILING THE VALIDITY OF TAX LAWS, RULES AND REGULATIONS, AND OTHER ADMINISTRATIVE ISSUANCES
30 days
B. Other Administrative Issuances (i.e. Revenue memorandum orders, revenue memorandum circulars, or BIR rulings)
30 days 30 days