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SUMMARY OF PROCEEDINGS UNDER THE NIRC

I. PROTEST CASES:

PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY


TX BIR TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)

BIR ACTION ON PROTEST


MAYBE: 1. GRANT
ASSESSMENT: 1. PROTEST ( end of
LA (Letter of Authority to Investigate); proceedings); 2. MOTION FOR
2. PAN (Preliminary Assessment DENY PROTEST; 3. RECONSIDERATION APPEAL TO CTA EN PETITION FOR REVIEW
RETURN PROTEST APPEAL TO CTA DIV
Notice unless not required under Section 228, PARTLY GRANT/DENY OR NEW TRIAL filed BANC TO SC
NIRC); 3. PROTEST; 4. before CTA DIV
FAN ( Final Assessment Notice) SIT ON IT W/IN 180 DAYS
FROM FILING OF PROTEST
( NON-ACTION)

1. Income Tax: Prescriptive Periods of Assessments: Period: Period: Period: Period: Period: Period:
Individual: One (1) return on 3 yrs from due date if filed on or before due 30 days from NIRC does not provide for 30 days from receipt by TX of 15 days from receipt of Fresh 15 days from 15 days from receipt of
or before 15 April of the date; TX receipt of period requiring BIR to actual BIR decision denying prejudicial decision of receipt of prejudicial prejudicial decision of CTA
following yr; 3 yrs from actual date of filing FAN decide; the protest; CTA Div decision of CTA Div En Banc
if filed beyond due date;
Corporation: 10 yrs from DISCOVERY by BIR of filing of
fraduluent return (regardless of whether the
return is filed before , on, or beyond due date);
10 yrs In case of BIR non-action or
from DISCOVERY by BIR of non-filing of BIR does not act on protest
return; within agreed within 180 day period from
If BIR, however, does not act filing, TX may file the
CY: 1,2,3 QR within 60 days period bet. BIR & TX provided valid waiver is
on the protest within 180 days immediate remedy of appeal
from end of each Q plus one executed prior to expiration of the origianl
from the time TX files protest, within 30 days from
final consolidated R on or period;
TX has the immediate remedy expiration of 180 day period;If
before 15 Apr of the ff yr;
of appeal to CTA Div; BIR requires TX to submit
additional documents, 30 days
is counted from date of
receipt by BIR of documents;

FY: 1,2,3 QR within 60 days


from end of each Q plus one The right of immediate appeal in case of non-action and the
final consolidated R on or actual appeal from decision of BIR are mutually exclusive of
before 15th day of the 4th mo each other, thus, TX cannot avail of both remedies;
ff the close of the FY;

2. ESTATE TAX
6 mos after death;
3. DONOR'S TAX
30 days after each gift;
4. VAT
monthly remittance w/in 10 dys
from end of mo;
QR w/in 25 days fr close of
each Q;

AMENDED RETURN:
w/in 3 yrs from filing of original
return provided TX has not
received any notice of
investigation
SUMMARY OF PROCEEDINGS UNDER THE NIRC

II. REFUND OF EXCESS INPUT VAT IN 0% or EFFECTIVELY 0% TRANSACTIONS

PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY


TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)

1. GRANT REFUND;
END OF PROCEEDINGS

2. DENY REFUND APPEAL TO CTA DIV


3. PARTLY
GRANT/DENY APPEAL TO CTA DIV
REFUND MOTION FOR
CLAIM FOR REFUND
RECONSIDERATION APPEAL TO CTA EN PETITION FOR
OR NEW TRIAL filed BANC REVIEW TO SC
4. SIT ON IT W/IN
before CTA DIV
120 DAYS FROM
FILING OF CLAIM. IF APPEAL TO CTA DIV
NOT ACTED UPON
BY BIR, REFUND IS
DEEMED DENIED;
Period: Period: Period: Period: Period:

2 yrs from close of 30 days from receipt by TX of


15 days from receipt of Fresh 15 days from 15 days from receipt of
quarter when 0% or actual BIR decision denying the
prejudicial decision of receipt of prejudicial prejudicial decision of
effectively 0% sales are refund or 30 days from expiration
CTA Div decision of CTA Div CTA En Banc
made of 120 day period of BIR non-action;

•Without a decision or an “inaction xxx deemed a denial” of the CIR within the 120 day period, the CTA has no jurisdiction over a petition for review.

•The 30-day period provided for under Section 112 (C) of the (NIRC within which to appeal the decision of the Commissioner of Internal Revenue (CIR) to the
Court of Tax Appeals (CTA) need not necessarily fall within the two-year prescriptive period; (ibid)
CIR vs. San Roque Power Corporation;Taganito Mining Corporation vs. CIR; Philex Mining Corporation vs. CIR; G.R. No. 187485/G.R. No. 196113/G.R. No.
197156. February 12, 2013;
III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, EXCESSIVELY ASSESSED, AND EXCESSIVELY COLLECTED INTERNAL REVENUE
TAXES

PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY


TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)
1. GRANT REFUND;
END OF PROCEEDINGS
2. DENY REFUND APPEAL TO CTA DIV MOTION FOR
CLAIM FOR REFUND 3. PARTLY RECONSIDERATION APPEAL TO CTA EN PETITION FOR
GRANT/DENY APPEAL TO CTA DIV OR NEW TRIAL filed BANC REVIEW TO SC
REFUND before CTA DIV
Period: Period: Period: Period: Period:

30 days from receipt by TX of


actual BIR decision denying the
refund PROVIDED THAT THE
APPEAL TO CTA DIV IS FILED
15 days from receipt of Fresh 15 days from 15 days from receipt of
2 yrs from actual date of WITHIN THE SAME TWO (2) YEAR
prejudicial decision of receipt of prejudicial prejudicial decision of
payment of tax PERIOD FROM ACTUAL
CTA Div decision of CTA Div CTA En Banc
PAYMENT OF TAX, otherwise,
appeal is filed out of time; 30
DAY period to appeal to CTA DIV
must be within the 2 yr period;
Due Process in Issuance of Assessments: BIR RR 18-2013

•Step 1: BIR issues PAN (detailed facts, laws, rules) unless not required in Sec 228, NIRC;

•Step 2:TX answers within 15 days from receipt of PAN;


•Step 3: If TX fails to respond, BIR issues FLD/FAN for payment of tax due; If TX responds,
BIR issues FLD/FAN within 15 days from receipt of response;

•FLD/FAN contains detailed facts, laws, rules, regulations, penalty, interest, tax due;

•Step 4: TX files protest on the FAN ( 30 days from receipt thereof);


PROTEST may be in the nature of Motion for Reconsideration (based on existing evidence),
OR Motion for Reinvestigation (new discovered evidence): TX submits supporting documents
within 60 days;
•If TX fails to file protest, FAN is final;
•Step 5: If protest is denied, TX may go to CTA or file reconsideration with BIR, within 30
days from receipt of decision; TX may file an MR within 30 days but will not extend/toll the
30 day period to appeal to CTA;
•If protest is not acted upon by BIR within 180 days from filing of protest or from
submission of supporting documents, TX may go to CTA Division on appeal within 30 days
from expiration of 180 day period OR wait for actual BIR decision;
•If actual decision is rendered by BIR, TX may appeal to CTA Division within 30 days from
receipt of decision denying protest;

•If deficiency assessment tax is not paid by TX within the period provided in the FLD/FAN, a
deliquency interest of 20% based on the total amount due is imposed, computed from
the due date stated in the FLD/Fan until fully paid;
SUMMARY OF PROCEEDINGS UNDER THE NIRC

III. REFUND OF ILLEGALLY ASSESSED, ILLEGALLY COLLECTED, ERRONEOUSLY ASSESSED, AND ERRONEOUSLY COLLECTED INTERNAL REVENUE
TAXES
PREJUDICED PARTY PREJUDICED PARTY PREJUDICED PARTY
TX BIR TX
(BIR OR TX) (BIR OR TX) (BIR OR TX)
1. GRANT REFUND;
END OF PROCEEDINGS
2. DENY REFUND APPEAL TO CTA DIV MOTION FOR
CLAIM FOR REFUND
3. PARTLY RECONSIDERATION OR APPEAL TO CTA EN PETITION FOR REVIEW
GRANT/DENY APPEAL TO CTA DIV NEW TRIAL filed before CTA BANC TO SC
REFUND DIV

Period: Period: Period: Period: Period:

30 days from receipt by TX of


actual BIR decision denying
the refund PROVIDED THAT
THE APPEAL TO CTA DIV IS
FILED WITHIN THE SAME
Fresh 15 days from 15 days from receipt of
2 yrs from actual date TWO (2) YEAR PERIOD 15 days from receipt of
receipt of prejudicial prejudicial decision of CTA
of payment of tax FROM ACTUAL PAYMENT prejudicial decision of CTA Div
decision of CTA Div En Banc
OF TAX, otherwise, appeal
is filed out of time; 30 DAY
period to appeal to CTA
DIV must be within the 2
yr period;
SUMMARY OF PROCEEDINGS UNDER THE NIRC
IV. COLLECTION OF INTERNAL REVENUE TAXES Period: Period:
PREJUDICED PARTY
BIR TX
(BIR OR TX) With Assessment Collection

3 yrs from due date if return


MODES OF COLLECTION: filed on or before due date
3 yrs from actual date of filing
1. Administrative: (the assumption is BIR has issued a FAN) if return filed beyond due date

10 yrs from discovery by BIR of


W of Distraint on personal properties
filing of fraudulent return
TX may opt to pay tax due; OR TX
may post a bond double the 5 yrs from receipt by TX of FAN
amount of tax due. In the (administrative or judicial)
meantime, TX who is presumed to
have filed a protest on the FAN may
file an appeal to CTA DIV as the 10 yrs from discovery by BIR of
W of Levy on real properties
protest is deemed denied when BIR non-filing of return
issues W of D/L;

2. Judicial ( civil/criminal case) within agreed period (waiver)


Civil Case in ordinary courts No Assessment Collection
If court of origin is 10 yrs from discovery by BIR of
MTC/METC/MCTC RTC CTA MTC,METC,MCTC, prejudiced
No Assessment ( applicable filing of fraudulent return (judicial
party appeals to RTC (15 proceedings only)
only by way of filing
days), then to CTA EN BANC(
civil/criminal case in court, Sec. 10 yrs from discovery by BIR of
within Metro P 400 THOUSAND MORE THAN P 400 File Answer, otherwise, BIR 30 days), then to SC (15
222 NIRC) non-filing of return (judicial
Manila AND BELOW THOUSAND PESOS presents evidence ex-parte; days); If court of
origin is RTC, prejudiced party proceedings only)
1M AND ABOVE EXCLUSIVE
OF PENALTIES, AND appeals to CTA DIV (15 days),
SURCHARGES then to CTA EN BANC (30
outside of Metro P 300 THOUSAND MORE THAN P 300
days), then to SC (15 days);
Manila AND BELOW THOUSAND PESOS

Criminal Case in ordinary courts


BIR can immediately enforce collection on disputed assessments
File counter-affidavit before Fiscal. and can immediately issue Warrants of Distraint, Garnishment,
Criminal Case first filed before the Fiscal, and in case of findings of probable cause, fiscal files
Trial proceeds in court with TX as and/or Levy upon the happening of the following events:
information in ordinary courts If court of origin is
accused;
MTC,METC,MCTC, prejudiced
party appeals to RTC, then to
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows:
CTA EN BANC (30 days) ,
then to SC(15 days); A. Upon issuance by the Commissioner or its authorized
MTC/METC/MCTC RTC CTA If court of origin is RTC, representative of its final decision on the disputed assessment
prejudiced party appeals to CTA against the taxpayer, or
DIV (30 days), then to CTA
within Metro P 400 THOUSAND MORE THAN P 400 EN BANC (15 days), then to B. Upon filing of a Petition for Review before the Court of Tax
Manila AND BELOW THOUSAND PESOS SC (15 days) ; If court of Appeals in Division or En Banc of the BIR’s decision upholding
origin is CTA, appeal to CTA the assessment.
1M AND ABOVE EXCLUSIVE OF PENALTIES, AND
En BAnc (30 days), then SC
SURCHARGES Thus, the BIR has the option of immediately collecting a disputed
outside of Metro P 300 THOUSAND MORE THAN P 300 (15 days);
Manila tax liability unless the CTA enjoins its enforcement after requiring
AND BELOW THOUSAND PESOS the taxpayer to post a bond of up to double the amount of the
alleged tax liability.

If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced
party appeals to RTC, then to
MTC/METC/MCTC RTC CTA
CTA EN BANC (30 days) ,
then to SC (15 days);
If court of origin is RTC,
prejudiced party appeals to CTA
within or outside penalty is 6 yrs and penalty is more than 6 no jurisdiction DIV (15 days) , then to CTA
of Metro Manila 1 day and below yrs and 1 day EN BANC (30 days), then to
SC (15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC of 1991

I. Validity of a Local Tax Ordinance


Sanggunian TX DOJ Prejudiced Party Prejudiced Party Prejudiced Party Prejudiced Party
1. APPEAL to DOJ GRANT Appeal
DENY Appeal Court of competent jurisdiction APPEAL to CTA EN PETITION FOR REVIEW
APPEAL to CTA DIV
NON-ACTION (RTC) BANC to SC
FOR 60 DAYS
Period: Period: Period: Period: Period:
30 days from effectivity of 30 days from receipt of DOJ 30 days from receipt 15 days from receipt 15 days from receipt of
Local Tax Ordinance ordinance decision; or 30 days from of prejudicial decision; of prejudicial decision; prejudicial decision;
expiration of 120 day period
of non-action

2. DECLARATORY RELIEF RTC SAME AS ABOVE SAME AS ABOVE SAME AS ABOVE

NOTE: It appears that when the issue involved is validity of a local tax ordinance, the proper remedy from a prejudicial decision of the DOJ is to appeal to the Court of Appeals
then the Supreme Court following the Rules of Court. Section 7 of RA 9282 does not make any mention of appellate jurisdiction of CTA over decisions of the DOJ. In the case,
however, of NPC vs. Municipal Govt of Navotas, G.R. No. 192300 November 24, 2014: CTA has jurisdiction over decisions, orders or resolutions of the RTC in
local tax cases, to wit: Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise
of their original or appellate jurisdiction;

II. Validity of an Assessment pursuant to a valid local tax ordinance


Local Treasurer TX Treasurer TX Prejudiced Party Prejudiced Party Prejudiced Party
PROTEST filed with the
Treasurer (payment under GRANT END OF PROCESS
protest is not required)

ASSESSMENT APPEAL TO COURT OF


COMPETENT JURISDICTION DEPENDING ON THE COURT OF ORIGIN, APPEAL to RTC FROM
DENY DEPENDING ON METC/MTC/MCTC, then to CTA EN BANC, then to SC; OR APPEAL TO
JURISIDICTIONAL AMOUNT; CTA DIV FROM RTC, THEN TO CTA EN BANC, THEN TO SC;
(MTC/MCTC/METC; RTC, CTA)

Period: Period: Period: Period: Period:


5 yrs from due date of 60 days from receipt of A 60 days for 30 days from receipt of denial APPEAL TO RTC from lower court: 15 days, then appeal to CTA en
Jan 20 of each yr or 10 Treasurer to by treasurer or 30 days from Banc ( 30 days) then to SC (15 days); OR APPEAL to CTA DIV from
yrs from DISCOVERY decide lapse of the 60 day period; RTC (original jurisdiction): 30 days, then appeal to CTA En Banc ( 30
of fraud or intent to days), then to SC ( 15 days);
evade payment;
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991
III. COLLECTION OF ORDINARY LOCAL TAXES Period: Period:
PREJUDICED PARTY
TREASURER TX
( LGU OR TX) With Assessment Collection

MODES OF COLLECTION: 5 yrs from due date


5 yrs from receipt by TX of
10 yrs fr DISCOVERY of notice of assessment
1. Administrative: (the assumption is TREASURER has issued a notice of assessment) fraud or intent to evade (administrative or judicial)
payment
NOTE: LGC of 1991 does not prohibit injunction against
W of Distraint on personal properties TX may opt to pay tax due; local tax collection cases. NIRC, however, explicitly provides
OR TX files a case for that injunction is not available againstinternal revenue tax
W of Levy on real properties injunction in ordinary courts; collection cases;

2. Judicial ( civil/criminal case)

Civil Case in ordinary courts


MTC/METC/MCTC RTC CTA
If court of origin is
P 400 THOUSAND MORE THAN P 400 MTC,METC,MCTC, prejudiced party
within Metro Manila appeals to RTC (15 days), then
AND BELOW THOUSAND PESOS
to CTA EN BANC( 30 days), then
1M AND ABOVE File Answer, otherwise, LGU to SC (15 days); If court
EXCLUSIVE OF presents evidence ex-parte;
of origin is RTC, prejudiced party
PENALTIES, AND appeals to CTA DIV (15 days),
outside of Metro P 300 THOUSAND MORE THAN P 300 SURCHARGES then to CTA EN BANC (30 days),
Manila AND BELOW THOUSAND PESOS then to SC (15 days);

Criminal Case in ordinary courts

File counter-affidavit before


Criminal Case first filed before the Fiscal, and in case of findings of probable cause, fiscal files
Fiscal. Trial proceeds in court
information in ordinary courts
with TX as accused; If court of origin is
MTC,METC,MCTC, prejudiced party
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows:
appeals to RTC, then to CTA EN
MTC/METC/MCTC RTC CTA BANC (30 days) , then to SC(15
P 400 THOUSAND MORE THAN P 400 days); If court of origin is
within Metro Manila
AND BELOW THOUSAND PESOS RTC, prejudiced party appeals to
CTA DIV (30 days), then to CTA
EN BANC (15 days), then to SC
1M AND ABOVE EXCLUSIVE OF PENALTIES, (15 days) ; If court of origin is
outside of Metro P 300 THOUSAND MORE THAN P 300 AND SURCHARGES CTA, appeal to CTA En BAnc (30
Manila AND BELOW THOUSAND PESOS days), then SC (15 days);

If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced party
MTC/METC/MCTC RTC CTA
appeals to RTC, then to CTA EN
BANC (30 days) , then to SC (15
days); If court of origin is
within or outside of penalty is 6 yrs and 1 penalty is more than 6 RTC, prejudiced party appeals to
no jurisdiction CTA DIV (15 days) , then to CTA
Metro Manila day and below yrs and 1 day
EN BANC (30 days), then to SC
(15 days);
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991

REAL PROPERTY TAXATION

IV. Appraisal and Assessment of Real Property Tax ( Valuation of Real Property by the ASSESSOR's Office)

Local Assessor PROPERTY OWNER Prejudiced Party Prejudiced Party Prejudiced Party

ASSESSMENT GRANT GRANT


( VALUATION BY
ASSESSOR's Office of real APPEAL to LBAA APPEAL TO CTA EN PETITION FOR
APPEAL to CBAA
property; This is different (provincial or city only) BANC REVIEW TO SC
from levy/imposition of
real property tax) DENY DENY

Period: Period: Period: Period: Period:


General Revision of real 60 days from receipt of 120 days for LBAA to 30 days from receipt of 30 days from receipt 15 days from receipt of
property assessments by Assessment/valuation decide decision of LBAA of prejudicial decision prejudicial decision
Assessor's Office every 3
yrs; Effectivity of real
property assessments: Jan
1 of every yr;

V. LEVY or IMPOSITION of Real Property Tax by the TREASURER's Office

PROPERTY OWNER Treasurer Prejudiced Party Prejudiced Party Prejudiced Party

GRANT end of process


ASSESSMENT
( annual ad valorem tax on
l, b, m, and improvements
at rate not exceeding 1% PAYMENT UNDER GRANT
of assessed value if PROTEST filed before DENY
province, and not the Local Treasurer APPEAL TO CTA EN PETITION FOR
APPEAL to CBAA
exceeding 2% in city, BANC REVIEW TO SC
municipality within Metro
NON-ACTION ( 60 days DENY
Manila)
from filing of protest)
Period: Period: Period: Period:
30 days from payment of 30 days from receipt of 30 days from receipt 15 days from receipt of
5 yrs from due date of tax ( Note: payment of decision of LBAA of prejudicial decision prejudicial decision
Jan 20 of each yr or 10 RPT UNDER PROTEST is a
yrs from DISCOVERY requirement for protest)
of fraud or intent to
evade payment;
SUMMARY OF PROCEEDINGS UNDER THE LGC OF 1991 Period: Period:
REAL PROPERTY TAXATION Assessment Collection
VI. Collection of Real Property Tax (Treasurer's Office) 5 yrs from due date
5 yrs from receipt by TX of
notice of assessment
PREJUDICED PARTY
TREASURER Property Owner 10 yrs fr DISCOVERY of fraud (administrative or judicial)
or intent to evade payment
NOTE: LGC of 1991 does not prohibit injunction against local tax
MODES OF COLLECTION: collection cases. NIRC, however, explicitly provides that injunction is
not available againstinternal revenue tax collection cases;
1. Administrative: (the assumption is TREASURER has issued a notice of assessment)

Lien on the real property


Distraint of eprsonal property
Levy of subject real property

2. Judicial ( civil/criminal case)

Civil Case in ordinary courts


MTC/METC/MCTC RTC CTA If court of origin is
MTC,METC,MCTC, prejudiced party
within Metro P 400 THOUSAND MORE THAN P 400 appeals to RTC (15 days), then
Manila AND BELOW THOUSAND PESOS File Answer, to CTA EN BANC( 30 days),
1M AND ABOVE otherwise, LGU then to SC (15 days);
EXCLUSIVE OF presents evidence If court of origin is RTC, prejudiced
PENALTIES, AND ex-parte; party appeals to CTA DIV (15
outside of Metro P 300 THOUSAND MORE THAN P 300 days), then to CTA EN BANC
SURCHARGES
Manila AND BELOW THOUSAND PESOS (30 days), then to SC (15
days);

Criminal Case in ordinary courts


File counter-
affidavit before
Criminal Case first filed before the Fiscal, and in case of findings of probable cause, fiscal Fiscal. Trial If court of origin is
files information in ordinary courts proceeds in court MTC,METC,MCTC, prejudiced party
with TX as appeals to RTC, then to CTA EN
accused; BANC (30 days) , then to SC(15
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows: days); If court of origin
MTC/METC/MCTC RTC CTA is RTC, prejudiced party appeals to
CTA DIV (30 days), then to CTA
within Metro P 400 THOUSAND MORE THAN P 400 EN BANC (15 days), then to SC
Manila AND BELOW THOUSAND PESOS (15 days) ; If court of origin is
1M AND ABOVE EXCLUSIVE OF CTA, appeal to CTA En BAnc
PENALTIES, AND SURCHARGES (30 days), then SC (15 days);
outside of Metro P 300 THOUSAND MORE THAN P 300
Manila AND BELOW THOUSAND PESOS

If without specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is
MTC,METC,MCTC, prejudiced party
MTC/METC/MCTC RTC CTA appeals to RTC, then to CTA EN
BANC (30 days) , then to SC
(15 days); If court of
penalty is more origin is RTC, prejudiced party
within or outside penalty is 6 yrs and 1 no jurisdiction
than 6 yrs and 1 appeals to CTA DIV (15 days) ,
of Metro Manila day and below then to CTA EN BANC (30
day
days), then to SC (15 days);
SUMMARY OF PROCEEDINGS UNDER CMTA ( Tariff and Customs Duties)

I. PROTEST CASES

BOC Examiner Importer/Exporter BOC Examiner BOC COM SEC OF FINANCE Importer/Exporter

AFFIRM (decision AFFIRM End of process


prejudicial to govt) or AUTOMATIC
30 DAYS expired REVIEW APPEAL TO CTA DIV,
GRANT(decision
AUTOMATIC REVIEW without BOC decision REVERSE THEN CTA EN BANC,
prejudicial to
BY BOC COMM THEN SC;
govt)
APPEAL TO CTA DIV,
PROTEST before
REVERSE THEN CTA EN BANC,
Examiner (payment
APPRAISAL/ASSESSMENT of TCD Order of Hearing THEN SC;
under protest is a
requirement) APPEAL TO CTA DIV,
AFFIRM THEN CTA EN BANC,
THEN SC;
APPEAL by
DENY Importer/Exporter AFFIRM End of process
TO BOC COMM REVERSE(decision AUTOMATIC
APPEAL TO CTA DIV,
prejudicial to govt) REVIEW
REVERSE THEN CTA EN BANC,
THEN SC;

Period: Period: Period: Period: Period: Period: Period:


15 days from arrival of goods in BOC 15 days from payment of 15 days from Examiner has 30 Automatic Review: Elevation to BOC Comm within Records forwarded to Same periods as in other
warehouse TCD receipt of payment days to decide 5 days from promulgation; BOC Comm has 30 SOF within 5 dys from tables;
of TCD days to decide; Appeal by promulgation BY BOC
Importer/Exporter to BOC Comm within 15 days COMM
from notice of adverse decision;

Note: Special TCD's are levied and imposed by DTI ( for non-agricultural products) and DA ( for agricultural products). Importer files protest before the Sec of DTI/DA not BOC. In case of
decision prejudicial to the govt, end of proceedings bec automatic review by DOF is not available to co-equal agencies. In case of decision of DIT/DA against importer, importe files an appeal to
CTA DIV, then to CTA En Banc, then to SC within the same periods of time as provided in RA 9282;

II. SEIZURE AND FORFEITURE PROCEEDINGS


BOC Importer BOC Comm Sec of Finance Importer
APPEAL TO CTA
AFFIRM DIV, THEN CTA EN
APPEAL by BANC, THEN SC;
decision adverse to
Importer TO BOC AFFIRM End of process
Importer REVERSE(decisio
COMM APPEAL TO CTA
n prejudicial to AUTOMATIC REVIEW
govt) REVERSE DIV, THEN CTA EN
BANC, THEN SC;
actual seizure/forfeiture of
articles AFFIRM (decision
AFFIRM End of process
prejudicial to
govt) or 30 DAYS AUTOMATIC REVIEW
AUTOMATIC APPEAL TO CTA
decision adverse to expired without
REVIEW BY BOC REVERSE DIV, THEN CTA EN
Govt BOC decision
COMM BANC, THEN SC;
APPEAL TO CTA
REVERSE DIV, THEN CTA EN
BANC, THEN SC;
Note: Procedures follow the same periods of time as provided in the previous table;