Taxpayer's Remedies
Taxpayer's Remedies
Taxpayer's Remedies
Chapter 7
Summary of Remedies
Contesting an assessment of value of real property may be made by:
• Appeal through a petition, to the Local Board of Assessment Appeals
(LBAA)
• Appeal to the Central Board of Assessment Appeals (CBAA)
• Petition for review to the Court of Tax Appeals, en banc
• Petition for review on certiorari to the Supreme Court
Appeal to the LBAA
• To be made by owner of property within 60 days from the date of
receipt of written notice of assessment, if he contests it LGC SEC. 226
• LBAA needs to decide on the appeal within 120 days from receipt of
appeal from the taxpayer LGC SEC. 229
• Adverse decision by LBAA can be appealed by taxpayer to the CBAA
within 30 days from receipt thereof LGC SEC. 229
Composition of LBAA
• Registrar of Deeds as Chairman
• Provincial or city prosecutor as member
• Provincial or city engineer as member
• LGC SEC. 227
LBAA’s jurisdiction
• To hear appeals of owners or persons having legal interest in a
property who are not satisfied with the action of the assessor on an
assessment
Who may appeal an assessment
• The owner (declared owner in TCT or tax declaration)
• Person with legal interest in the property (person legally burdened to
pay the tax imposed on the property)
Notice of assessment is not subject to motion for
reconsideration
• Allowing motion for reconsideration would open the gates to graft
and corruption as nothing prevents the assessor from making high
assessment & after illegal payment is given would reduce the same
To whom appeal should be directed
• Local board of assessment appeals (LBAA) of the province or city
where the property is located
Mode of Appeal
• Taxpayer has to make a petition under oath in the prescribed form
• Attachments include copies of tax declarations & such affidavits or
documents submitted in support of the appeal
Effect of failure to appeal to LBAA
• Assessment shall become final, executory and demandable
• Precludes the taxpayer from questioning the correctness of the
assessment
Meetings & expenses of LBAA
• Once a month and as often as necessary for prompt disposition of
appealed cases
• Expenses shall be charged to the general fund of province or city
Central Board of Assessment Appeals (CBAA)
• Composition: 1 chairman and 2 members to be appointed by the
President
• Qualifications: at least 40 years old, member of the Bar or CPA for at
least 10 years
• Has jurisdiction to hear appeals from the decision of LBAA
Remedy of one not satisfied w/LBAA’s decision
• Appeal to the CBAA within 30 days after receipt of the decision made
by LBAA
Who may appeal to CBAA
• Owner of property
• Person having legal interest on property
• Assessor not satisfied with LBAA’s decision
Other roles of CBAA
• It can be appointed by Supreme Court to act as a court-appointed fact
finding commission to assist it resolving factual issues raised in the
cases before it
• CBAA has no authority to hear purely legal issues as these are
handled by regular courts
• CBAA findings are normally respected by the Supreme Court, except
when it committed grave abuse of discretion
Appeal of CBAA decisions
• Court of Tax Appeals en banc shall exercise exclusive appellate
jurisdiction to review by appeal decisions of CBAA
Effect of appeal on the payment of tax
• Appeal on assessments of real property shall not suspend the
collection of the corresponding realty taxes
• Adjustment shall be made depending on final outcome of appeal
Elevating CTA en banc decision to Supreme Court