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    Flowchart Remedies of A Taxpayer

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    GENEVIE TALANG
    This flowchart outlines the process and options for a taxpayer to appeal a customs assessment in the Philippines: 1) The taxpayer can pay the assessment under protest and file a written protest within 15 days of payment to appeal to the collector. 2) If the collector denies the protest, the taxpayer can appeal to the Commissioner of Customs within 15 days of the denial. 3) The final appeal is to the Court of Tax Appeals and then potentially to the Supreme Court if the appeal is denied at lower levels. The process allows for multiple levels of administrative and legal appeals.

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    Flowchart Remedies of A Taxpayer

    Uploaded by

    GENEVIE TALANG
    238 views2 pages
    This flowchart outlines the process and options for a taxpayer to appeal a customs assessment in the Philippines: 1) The taxpayer can pay the assessment under protest and file a written protest within 15 days of payment to appeal to the collector. 2) If the collector denies the protest, the taxpayer can appeal to the Commissioner of Customs within 15 days of the denial. 3) The final appeal is to the Court of Tax Appeals and then potentially to the Supreme Court if the appeal is denied at lower levels. The process allows for multiple levels of administrative and legal appeals.

    Original Description:

    tax 2

    Original Title

    269901105 Flowchart Remedies of a Taxpayer

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    This flowchart outlines the process and options for a taxpayer to appeal a customs assessment in the Philippines: 1) The taxpayer can pay the assessment under protest and file a written protest within 15 days of payment to appeal to the collector. 2) If the collector denies the protest, the taxpayer can appeal to the Commissioner of Customs within 15 days of the denial. 3) The final appeal is to the Court of Tax Appeals and then potentially to the Supreme Court if the appeal is denied at lower levels. The process allows for multiple levels of administrative and legal appeals.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    238 views2 pages

    Flowchart Remedies of A Taxpayer

    Uploaded by

    GENEVIE TALANG
    This flowchart outlines the process and options for a taxpayer to appeal a customs assessment in the Philippines: 1) The taxpayer can pay the assessment under protest and file a written protest within 15 days of payment to appeal to the collector. 2) If the collector denies the protest, the taxpayer can appeal to the Commissioner of Customs within 15 days of the denial. 3) The final appeal is to the Court of Tax Appeals and then potentially to the Supreme Court if the appeal is denied at lower levels. The process allows for multiple levels of administrative and legal appeals.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 2

    Flowchart VIII: Taxpayer’s Remedies from Customs Assessment-

    Tariff and Customs Code

    START

    178
    Collector causes Taxpayer pays under protest. File Action of collector
    Collector
    entry of imported written protest within 15 days from Protest made becomes final and
    assesses duties No
    goods in customs payment within 15 days? conclusive (Sec.
    house 2309)

    Yes

    Taxpayer appeals Collector conducts END


    Collector’s
    Appeal made to the hearing within 15
    decision in favor
    within 15 days Commissioner No days from receipt of
    of taxpayer/ protest. Decide within
    from notice? within 15 days
    adverse to gov’t? 30 days
    from notice

    Yes

    Automatic review by Customs


    Yes Commissioner
    Customs
    Commissioner decides

    No Customs Commissioner decides Commissioner’s


    Commissioner’s
    decision made
    decision in favor of
    within 30 days Yes
    taxpayer/adverse
    from receipt of
    to gov’t?
    record?

    no

    Commissioner’s Automatic review


    decision in favor of by Sec of Finance
    Decision of Yes Yes
    taxpayer/adverse (CMO 3-2002, Sec
    collector becomes to gov’t? 2315)
    final (sec. 2313)

    SOF’s Decision Is decision in


    END made within 30 favor of
    days from Yes taxpayer/
    receipt of adverse to
    record? gov’t?

    No

    No Yes
    Decision becomes
    final and executory
    (sec. 2313)

    No
    END
    Appeal to the CTA Division
    within 30 days from receipt of No
    decision of Commissioner/
    SOF (Sec.2401/RA9282)

    MR within 15 days Appeal to CTA en banc Appeal to the


    from receipt of 15 days from receipt of Supreme Court
    decision decision denying MR w/in 15 days

    END
    CMTA: Remedies from Seizure and Forfeiture Cases

    179

    than 10M

    10M

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