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Local Government Tax assessment, collection, and protest_flowchart by…

- - - - Within sixty (60) days from the time of the protest's filing
      - Taxpayer's appeal with the court of competent jurisdiction
        
        Dependent on the amount of the claim
        
        Within thirty (30) days from the receipt of the denial of the protest
        or from the lapse of the sixty (60) day period for the local treasurer to decide on the protest
        
        If protested tax assessment amounts to:
        Less than or equal to P300,000.00, outside of Metro Manila;
        or
        Less than or equal to P400,000.00, inside of Metro Manila,
        Then appeal to Municipal Trial Courts, Municipal Circuit Trial Courts, or Metropolitan Trial Courts.
        
        Appeal to the Regional Trial Court
        
        Within fifteen (15) days
        
        Via Rule 40
        
        Appeal to the Court of Tax Appeals en banc
        
        Within thirty (15) days
        
        Via Rule 43
        
        If unfavorable, Motion for Reconsideration (optional)
        
        If denied, appeal via petition for review on certiorari to the Supreme Court
        
        2 more items...
        
        Within fifteen (15) days from notice of Decision of CTA en banc
        
        If protested tax assessment amounts to:
        More than P300,000.00, outside of Metro Manila; or
        More than P400,000.00, inside of Metro Manila,
        Then appeal to Regional Trial Courts.
        
        Appeal to the Court of Tax Appeals Division
        
        Within thirty (30) days
        
        Via Rule 42
        
        Motion for reconsideration of Courts of Tax Appeals Division
        
        Petition for review with the Court of Tax Appeals en banc
        
        Within fifteen (15) days from notice of adverse Decision