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  • Tariff Protest Cases: Ollector of Ustoms Uling

    Enviado por

    Nayad
    17 visualizações1 página
    The document outlines the process for tariff protest cases in the Philippines. It shows that an importer can first protest a ruling by the Collector of Customs. The Collector will then hold a hearing and issue a decision. If the decision is adverse to the importer, they can appeal to the Commissioner of Customs or the Secretary of Finance. Further appeals can be made to the Court of Tax Appeals division or en banc, and ultimately to the Supreme Court if the importer disagrees with the final decision.

    Descrição original:

    TAXATION TARIFF PROTEST ASSESSMENT

    Título original

    TAX+REMEDY

    Direitos autorais

    © © All Rights Reserved

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    The document outlines the process for tariff protest cases in the Philippines. It shows that an importer can first protest a ruling by the Collector of Customs. The Collector will then hold a hearing and issue a decision. If the decision is adverse to the importer, they can appeal to the Commissioner of Customs or the Secretary of Finance. Further appeals can be made to the Court of Tax Appeals division or en banc, and ultimately to the Supreme Court if the importer disagrees with the final decision.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    17 visualizações1 página

    Tariff Protest Cases: Ollector of Ustoms Uling

    Enviado por

    Nayad
    The document outlines the process for tariff protest cases in the Philippines. It shows that an importer can first protest a ruling by the Collector of Customs. The Collector will then hold a hearing and issue a decision. If the decision is adverse to the importer, they can appeal to the Commissioner of Customs or the Secretary of Finance. Further appeals can be made to the Court of Tax Appeals division or en banc, and ultimately to the Supreme Court if the importer disagrees with the final decision.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 1

    COLLECTOR OF CUSTOMS

    RULING

    PROTEST (TO COLLECTOR)

    TARIFF
    PROTEST
    CASES

    With Payment

    ORDER OF HEARING
    To make a decision

    DECISION (OF COLLECTOR)

    ADVERSE TO IMPORTER

    ADVERSE TO GOVT

    COMMISSIONER OF CUSTOMS
    RULE 42

    ADVERSE TO GOVT
    (AFFIRM) / INACTION

    CTA DIVISION

    SECRETARY OF FINANCE

    ADVERSE TO IMPORTER
    (REVERSE)
    RULE 42

    MR/MNT

    SAME CTA DIVISION

    ADVERSE TO GOVT
    (AFFIRM)

    FAILS TO
    DECIDE

    FINALITY OF DECISION
    (UNAPPEALABLE)

    RULE 42

    CTA EN BANC
    RULE 45

    SUPREME COURT

    b0gni

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