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PROBLEMS
1. Tax Assessment/Refund Procedures. Determine the last day to exercise the rights of the taxpayer.
Situation 1:
Date of tax erroneously paid April 15, 2018
Date of claim for refund was filed with BIR May 20, 2020
No decision on the claim of refund was made
When is the last day to appeal to the CTA?
Situation 2:
Date of tax erroneously paid June 10, 2018
Date of claim for refund was filed with BIR March 3, 2020
Date of BIR decision of denial was received April 5, 2020
When is the last day to appeal to the CTA?
Situation 3:
Date of tax erroneously paid June 10, 2018
Date of claim for refund was filed with BIR June 10, 2019
Date of BIR decision of grant was received August 1, 2019
Date of refund check received July 15, 2019
If the refund check was not encashed, when is the starting date for the government to forfeit it?
Situation 4:
Date of tax erroneously paid June 10, 2018
Date of claim for refund was filed with BIR June 10, 2019
Date of BIR decision of grant was received August 21, 2019
Date of tax credit certificate received July 30, 2019
If the tax credit certificate was not utilized or revalidated, when is the starting date for the government
to revert it to the general fund?
Situation 5:
Date of assessment was received January 2, 2019
Petition for reconsideration was filed with BIR January 12, 2019
Documents to support petition submitted January 22, 2019
No decision on the protest as of July 12, 2019
When is the last day to appeal to the CTA?
Situation 6:
Assessment received January 5, 2019
Petition for reconsideration filed with BIR February 1, 2019
Documents to support petition submitted February 7, 2019
Decision of BIR denying the petition March 22, 2019
2nd request for reconsideration filed with BIR March 30, 2019
Decision on 2nd request denied April 12, 2019
When is the last day to appeal to the CTA?
Situation 7:
Date of appeal to the CTA April 21, 2019
Date of adverse decision of the CTA June 1, 2019
Date the CTA adverse decision received June 10, 2019
When is the last day to appeal to the Court of Appeals?
Situation 9:
Date of appeal to the CA June 10, 2019
Date of adverse decision of the CA August 20, 2019
Date the CA adverse decision received June 25, 2019
When is the last day to appeal to the Supreme Court?
Situation 10:
Date the real property was levied January 5, 2019
Date the real property levied was sold March 1, 2019
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When is the last day to redeem the real property?

2. Tax Assessment Procedure. The RDO of Baguio City issued a tax assessment to Mr. Lang due to fraudulent
income tax amounting to P500,000. Mr. Lang filed protest with 60 days and submitted proofs 10 days
thereafter. Can the BIR deny the protest of Mr. Lang? What would be the remedy available to Mr. Lang?