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REMEDIES:

1. Filing of petition for review w/ the CTA w/in 30 days


2. May request for reconsideration with the CIR

RR 18-2013, amending RR 12-99 on Protest Against


Assessments:
1. Omission of the issuance of the notice of informal conference
2. Issuance of the FLD/FAN w/in 15 days from receipt of the
PAN, in case of default by the taxpayer or w/in 15 days from
filing of the reply to the PAN, in case of disagreement w/ the
tax findings of the PAN
3. Requirement on the part of the taxpayer to state the nature of
protest to the FLD/FAN, whether for request for
reconsideration and request for reinvestigation, and
prescribing the legal effects of each mode
4. Either filed w/ the CTA of await the decision of the CIR
(Lascona)
5. Personal Service and Substituted service in addition to
registered mail

Abatement:
Only the penalties and surcharge are abated
Criminal violation can be compromised except when they are
already filed in court and tax fraud

Note: The written waiver of the statute of limitations must be


attached to the protest if the same has not been submitted
previously
Most notable amendment is the Removal of the Notice of
Informal Conference
Administrative Remedy in case of denial of Protest by
Regional Office:
1. Request CIR for reconsideration
2. Ask the case be referred to the Bureaus Appellate division
Admin Remedy in case of denial by the CIR:

Refund:
If taxpayer pays income tax on a quarterly basis, the 2 year
period is counted from the time of filing final adjustment return
(CIR v. TMX Sales)
In reference to the 10 year period on taxes not erroneously or
illegally paid, even then the claim must be filed w/in 2 years
regardless of supervening cause. (CIR v. Philamlife)
Counting of 2 year prescriptive period for filing claim for refund
of overpaid corporate income tax starts from time final
adjustment return is filed. (Pacific Pro)
If a tax is withheld at source then date of payment is reckoned
at the end of the taxable period (Gibbs)
Fraudulent Return
Prima facie evidence of a false or fraudulent return
substantial understatement of 30% of taxable sales or 30%
of deductions
Filing protest:
1. w/in 30 days from receipt of assessment
2. submission of documents w/in 60 days from filing of protest
3. filing of appeal w/ the CTA w/in 30 days after decision denying
protest (from date of receipt of denial) or the lapse of 180 days
from the date of submission of required documents.
Total of 300 days

RA 9282
18: appeal to the CTA en banc
A party adversely affected by a resolution of a division of
the CTA on a motion for reconsideration or new trial, may
file a petition for review w/ the CTA en banc (so 1st file an
MR w/ division before going to en banc)
19: Review by certiorari to the SC

LOCAL TAXATION:

Mode of Payment:
Quarterly
Jan. 20
April 20
July 20
Oct. 20
Surcharges and Penalties of Unpaid Taxes:
Late payment of local tax, fee or charge entails the ff:
25% surcharge
2% interest not exceeding 72%

Requirements to Make the Ordinance Effective:


1. Public Hearings
2. Publication w/in 10 days after approval
3. Question of Constitutionality
4. SOJ will decide w/in 60 days
5. w/in 30 days after receipt of decision or lapse of 60 days,
aggrieved party may file a court case
Municipalities and Cities are given broader powers compared to
Provinces.
Situs Rule:
1. In case of persons maintaining/operating a branch or sales
outlet making the sale or transaction, the tax shall be paid to
the municipality/city where the branch or sales outlet is
located.
2. Where there is no branch or sales outlet in the city/municipality
where the sale is made, the sale shall be recorded in the
principal office and the tax shall be paid to such city/
municipality. (Phil Match not good law)

Note Case: G.R. 120051 Dec. 10, 2014

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