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Tax Remedies, Local Taxes, Real Property Tax, Income Tax, VAT - Applies…
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Local Taxes
Protests Against Ordinances - ONLY if contesting the validity of the ordinance.
- Here, need to pay under protest par makapag avail ka of claim for refund
- Filing before SoJ - made within 30 days from the effectivity of the ordinance.
- SoJ - has 60 days to resolve (So may deemed denial)
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Claims for Refunds/Assessments - Same process, but in claims for refunds, presupposes na payment has already been made.
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Payment Under Protest - Need to pay in order to avail of refund. But, if contesting assessment no need to pay.
Prescriptive Periods -
- Claims for Refunds - 2 years. Either:
- Date of payment
- Date TP is entitled to the refund or credit (eto yung reckoning point if cinontest mo yung validity of the ordinance
Real Property Tax
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- Local Treasurer - Within 30 DAYS from receipt of the assessment.
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Direct Resort to Judicial Remedy - Applies if contesting authority of the local government to issue the assessment of real property taxes.
RTC - Can be injunction,
- Injunction - If may assessment against the taxpayer na
- Declaratory Relief - If no assessment against the taxpayer pa
Income Tax
- Valid Assessment - This needs valid PAN.
- a. PAN - 15 day period to reply
- Non-Compliance - Violation of right to due process.
Prescriptive Periods -
Period for Assessment -
- GR - 3 years from the date of filing of the return.
- XCPN - no return is filed or a return was filed but said return is false or fraudulent, assessment shall be made within ten years from discovery of the omission to file, or discovery of the falsity or fraud (Section 203, NIRC). [ommission to file]
Period for Collection -
- GR - 3 years from date of assessment.
- XCPN -
2a. Extraordinary Circumstances - 5 years from date of assessment.
2b. False or fraudulent returns - 10 years from date of discovery.
1A. Request for Reinvestigation - From receipt of the FLD/FAN, which is after the period to respond to the PAN.
- Additional 60 days to submit supporting documents.
- Admin or Judicial Appeals -
Admin Appeals -
- GR - Elevate to the CIR
- XCPN - If already pending with the CIR, only judicial remedies remaining.
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- Judicial Appeals - If less than P1M Regular Courts (MTC following jurisdictional amounts) then appeal to RTC, then CTA.
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Period for Appeal - 30 days from receipt, otherwise considered as final and executory.
Effect of Payment - Anytime during the administrative appeal process, taxpayer can pay the assessed tax.
- This means may 2-year period siya to file a claim for refund based on tax erroneously collected.
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Twin Prescription. - If there is an erroneously paid tax, must file a written claim with the CIR within 2 years. Have to avail judicial remedy within the same 2 year period counted from date of payment IRRESPECTIVE of any supervening effect.
- Thus, even during pendency of the admin claim, yung 2 year period nag totoll.
- If you choose to wait for admin decision even after 2 year period, pwede naman but mag totoll yung deficiency interest.
VAT - Applies ONLY for claims for refund/credit of unitilized input vat. So only in:
- Zero-Rated transactions
- Cessation of Business/VAT-Status
- Filing of Claim for Refund/Credit -
- Within 2 years from the close of the taxable quarter where the relevant sales were made.
- Reckoning Point is filing of the return.
- 2 years from the date of cancellation in case of Cessation of Business/VAT-Status
- Period for Resolution - CIR has 90 days to resolve the claim for refund.
Period for Appeal - Within 30 days either:
- Denial - 30 days from actual denial
- Deemed Denial - 30 days from lapse of 90 days
- Judicial Claim for Refund - Petition for Review with the CTA.
Jurisdictional Amounts -
- If P2M and less - Appeals from tax collection cases with the MTC
- 2M and Above - RTC