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:
ASSESSMENT: 1. GRANT PROTEST ( end of
1. LA (Letter of Authority to Investigate); proceedings); MOTION FOR
2. PAN (Preliminary Assessment Notice 2. DENY PROTEST; RECONSIDERATION APPEAL TO CTA EN PETITION FOR
RETURN PROTEST APPEAL TO CTA DIV
unless not required under Section 228, 3. PARTLY GRANT/DENY OR NEW TRIAL filed BANC REVIEW TO SC
NIRC); PROTEST; before CTA DIV
3. FAN ( Final Assessment Notice) 4. 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 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 15 days from receipt of Fresh 15 days from 15 days from receipt of
on or before 15 April of the date; TX receipt of period requiring BIR to of actual BIR decision prejudicial decision of receipt of prejudicial prejudicial decision of
following yr; 3 yrs from actual date of filing if filed FAN decide; denying the protest; CTA Div decision of CTA Div CTA En Banc
Corporation: beyond due date;
10 yrs from DISCOVERY by BIR of filing
of fraduluent return (regardless of whether In case of BIR non-action or
the return is filed before , on, or beyond due BIR does not act on protest
date); within 180 day period from
10 yrs from DISCOVERY by BIR of non- filing, TX may file the
If BIR, however, does not
immediate remedy of appeal
CY: 1,2,3 QR within 60 days filing of return; act on the protest within
within agreed period bet. BIR & TX within 30 days from
from end of each Q plus one 180 days from the time TX
provided valid waiver is executed prior to expiration of 180 day
final consolidated R on or files protest, TX has the
expiration of the origianl period; period;If BIR requires TX to
before 15 Apr of the ff yr; immediate remedy of appeal
submit additional
to CTA Div;
documents, 30 days is
counted from date of
receipt by BIR of
documents;

FY: 1,2,3 QR within 60 days

The right of immediate appeal in case of non-action and
from end of each Q plus one
the actual appeal from decision of BIR are mutually
final consolidated R on or
exclusive of each other, thus, TX cannot avail of both
before 15th day of the 4th
remedies;
mo 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
PREJUDICED PARTY PREJUDICED PARTY
TX BIR TX PARTY (BIR
(BIR OR TX) (BIR OR TX)
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
4. SIT ON IT W/IN RECONSIDERATION APPEAL TO CTA EN PETITION FOR
120 DAYS FROM OR NEW TRIAL filed BANC REVIEW TO SC
FILING OF CLAIM. before CTA DIV
IF NOT ACTED APPEAL TO CTA DIV
UPON BY BIR,
REFUND IS
DEEMED DENIED;
Period: Period: Period: Period: Period:

30 days from receipt by TX of

2 yrs from close of
actual BIR decision denying the 15 days from receipt Fresh 15 days from 15 days from receipt
quarter when 0% or
refund or 30 days from of prejudicial decision receipt of prejudicial of prejudicial decision
effectively 0% sales
expiration of 120 day period of of CTA Div decision of CTA Div of CTA En Banc
are made
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
PREJUDICED PARTY PREJUDICED PARTY
TX BIR TX PARTY (BIR
(BIR OR TX) (BIR OR TX)
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
WITHIN THE SAME TWO (2) 15 days from receipt Fresh 15 days from 15 days from receipt
2 yrs from actual date
YEAR PERIOD FROM ACTUAL of prejudicial decision receipt of prejudicial of prejudicial decision
of payment of tax
PAYMENT OF TAX, otherwise, of CTA Div decision of CTA Div of CTA En Banc
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

CLAIM FOR 2. DENY REFUND APPEAL TO CTA DIV MOTION FOR

REFUND 3. PARTLY RECONSIDERATION OR APPEAL TO CTA EN PETITION FOR REVIEW
GRANT/DENY APPEAL TO CTA DIV NEW TRIAL filed before BANC TO SC
REFUND 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 WITHIN THE SAME
2 yrs from actual Fresh 15 days from 15 days from receipt of
TWO (2) YEAR PERIOD 15 days from receipt of
date of payment of receipt of prejudicial prejudicial decision of CTA
FROM ACTUAL PAYMENT prejudicial decision of CTA Div
tax 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
3 yrsonfrom
or before
actualdue
datedate
of
filing if return filed beyond
1. Administrative: (the assumption is BIR has issued a FAN) due date

10 yrs from discovery by BIR

W of Distraint on personal properties TX may opt to pay tax due; OR of filing of fraudulent return
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 10 yrs from discovery by BIR
W of Levy on real properties DIV as the protest is deemed of non-filing of return
denied when BIR 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
MTC,METC,MCTC, prejudiced 10 yrs from discovery by BIR of
MTC/METC/MCTC RTC CTA party appeals to RTC (15 No Assessment ( applicable filing of fraudulent return
days), then to CTA EN only by way of filing (judicial proceedings only)
BANC( 30 days), then to civil/criminal case in court, 10 yrs from discovery by BIR of
within Metro P 400 THOUSAND MORE THAN P 400 File Answer, otherwise, BIR
SC (15 days); If Sec. 222 NIRC) non-filing of return (judicial
Manila AND BELOW THOUSAND PESOS presents evidence ex-parte;
1M AND ABOVE court of origin is RTC, proceedings only)
EXCLUSIVE OF prejudiced party appeals to
PENALTIES, AND CTA DIV (15 days), then to
outside of Metro P 300 THOUSAND MORE THAN P 300 CTA EN BANC (30 days),
SURCHARGES
Manila AND BELOW THOUSAND PESOS then to SC (15 days);

Criminal Case in ordinary courts

BIR can immediately enforce collection on disputed
File counter-affidavit before assessments and can immediately issue Warrants of Distraint,
Criminal Case first filed before the Fiscal, and in case of findings of probable cause, fiscal files
Fiscal. Trial proceeds in court If court of origin is Garnishment, and/or Levy upon the happening of the following
information in ordinary courts
with TX as accused; MTC,METC,MCTC, prejudiced events:
party appeals to RTC, then
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows: to 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 against the taxpayer, or
CTA DIV (30 days), then to
B. Upon filing of a Petition for Review before the Court of Tax
within Metro P 400 THOUSAND MORE THAN P 400 CTA EN BANC (15 days), Appeals in Division or En Banc of the BIR’s decision upholding
Manila AND BELOW THOUSAND PESOS then to SC (15 days) ; If the assessment.
1M AND ABOVE EXCLUSIVE OF PENALTIES, AND court of origin is CTA,
appeal to CTA En BAnc (30 Thus, the BIR has the option of immediately collecting a
SURCHARGES
outside of Metro P 300 THOUSAND MORE THAN P 300 days), then SC (15 days); disputed tax liability unless the CTA enjoins its enforcement
Manila AND BELOW THOUSAND PESOS after requiring 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
MTC/METC/MCTC RTC CTA to CTA EN BANC (30 days)
, then to SC (15 days);
If court of origin is RTC,
within or prejudiced party appeals to
penalty is 6 yrs and penalty is more than
outside of Metro no jurisdiction CTA DIV (15 days) , then
Manila
1 day and below 6 yrs and 1 day
to CTA 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 APPEAL to CTA EN PETITION FOR
APPEAL to CTA DIV
NON-ACTION jurisdiction (RTC) BANC REVIEW to SC
FOR 60 DAYS
Period: Period: Period: Period: Period:
30 days from effectivity 30 days from receipt of DOJ 30 days from 15 days from receipt 15 days from receipt
Local Tax Ordinance of ordinance decision; or 30 days from receipt of prejudicial of prejudicial of prejudicial decision;
expiration of 120 day decision; decision;
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)
APPEAL TO COURT OF
ASSESSMENT COMPETENT JURISDICTION
DEPENDING ON THE COURT OF ORIGIN, APPEAL to RTC FROM
DEPENDING ON
DENY METC/MTC/MCTC, then to CTA EN BANC, then to SC; OR APPEAL
JURISIDICTIONAL AMOUNT;
TO 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 APPEAL TO RTC from lower court: 15 days, then appeal to CTA
Jan 20 of each yr or 10 Treasurer to denial by treasurer or 30 en Banc ( 30 days) then to SC (15 days); OR APPEAL to CTA
yrs from decide days from lapse of the 60 DIV from RTC (original jurisdiction): 30 days, then appeal to CTA
DISCOVERY of fraud day period; En Banc ( 30 days), then to SC ( 15 days);
or intent to 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 notice of assessment
10 yrs fr DISCOVERY of
1. Administrative: (the assumption is TREASURER has issued a notice of assessment) (administrative or
fraud or intent to evade
judicial)
payment
TX may opt to pay tax due; NOTE: LGC of 1991 does not prohibit injunction against
W of Distraint on personal properties
OR TX files a case for local tax collection cases. NIRC, however, explicitly
injunction in ordinary provides that injunction is not available againstinternal
W of Levy on real properties revenue tax collection cases;
courts;

2. Judicial ( civil/criminal case)

Civil Case in ordinary courts

MTC/METC/MCTC RTC CTA If court of origin is
MTC,METC,MCTC, prejudiced
P 400 THOUSAND MORE THAN P 400 party appeals to RTC (15 days),
within Metro Manila
AND BELOW THOUSAND PESOS then to CTA EN BANC( 30
1M AND ABOVE File Answer, otherwise, LGU days), then to SC (15 days);
EXCLUSIVE OF presents evidence ex-parte; If court of origin is RTC,
PENALTIES, AND prejudiced party appeals to CTA
outside of Metro P 300 THOUSAND MORE THAN P 300 SURCHARGES DIV (15 days), then to CTA
Manila AND BELOW THOUSAND PESOS EN BANC (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 files
Fiscal. Trial proceeds in If court of origin is
information in ordinary courts
court with TX as accused; MTC,METC,MCTC, prejudiced
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows: party appeals to RTC, then to
CTA EN BANC (30 days) , then
MTC/METC/MCTC RTC CTA
to SC(15 days); If
P 400 THOUSAND MORE THAN P 400
within Metro Manila court of origin is RTC, prejudiced
AND BELOW THOUSAND PESOS party appeals to CTA DIV (30
days), then to CTA EN BANC
1M AND ABOVE EXCLUSIVE OF PENALTIES, (15 days), then to SC (15
outside of Metro P 300 THOUSAND MORE THAN P 300 AND SURCHARGES days) ; If court of origin is
Manila AND BELOW THOUSAND PESOS CTA, appeal to CTA En BAnc
(30 days), then SC (15 days);

If court of origin is
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows:
MTC,METC,MCTC, prejudiced
MTC/METC/MCTC RTC CTA party appeals to RTC, then to
CTA EN BANC (30 days) , then
to SC (15 days); If
court of origin is RTC, prejudiced
within or outside of penalty is 6 yrs and penalty is more than 6 party appeals to CTA DIV (15
no jurisdiction
Metro Manila 1 day and below yrs and 1 day days) , then to CTA 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
( VALUATION BY GRANT GRANT
ASSESSOR's Office of APPEAL to LBAA
APPEAL TO CTA PETITION FOR
real property; This is (provincial or city APPEAL to CBAA
EN BANC REVIEW TO SC
different from only)
levy/imposition of real
DENY DENY
property tax)

Period: Period: Period: Period: Period:

60 days from receipt of 120 days for LBAA to 30 days from receipt 30 days from 15 days from receipt
General Revision of real
Assessment/valuation decide of decision of LBAA receipt of prejudicial of prejudicial decision
property assessments by
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

ASSESSMENT
GRANT end of process
( annual ad valorem tax
on l, b, m, and
improvements at rate
PAYMENT UNDER GRANT
not exceeding 1% of DENY
PROTEST filed before
assessed value if APPEAL TO CTA PETITION FOR
the Local Treasurer APPEAL to CBAA
province, and not EN BANC REVIEW TO SC
exceeding 2% in city,
municipality within Metro NON-ACTION ( 60 days DENY
Manila) from filing of protest)
Period: Period: Period: Period:
5 yrs from due date of 30 days from payment 30 days from receipt 30 days from 15 days from receipt
Jan 20 of each yr or of tax ( Note: payment of decision of LBAA receipt of prejudicial of prejudicial decision
10 yrs from of RPT UNDER PROTEST decision
DISCOVERY of fraud is a requirement for
or intent to evade protest)
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
10 yrs fr DISCOVERY of notice of assessment
TREASURER Property Owner PREJUDICED PARTY fraud or intent to evade (administrative or judicial)
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
1. Administrative: (the assumption is TREASURER has issued a notice of assessment) cases;

Lien on the real property

Distraint of eprsonal property
Levy of subject real property

2. Judicial ( civil/criminal case)

Civil Case in ordinary courts

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

Criminal Case in ordinary courts

File counter-
affidavit before If court of origin is
Criminal Case first filed before the Fiscal, and in case of findings of probable Fiscal. Trial MTC,METC,MCTC, prejudiced
cause, fiscal files information in ordinary courts proceeds in court party appeals to RTC, then to
with TX as CTA EN BANC (30 days) ,
accused; then to SC(15 days);
If with specified amount, the jurisdiction of courts in criminal cases is determined as follows: If court of origin is RTC,
prejudiced party appeals to CTA
MTC/METC/MCTC RTC CTA
DIV (30 days), then to CTA
MORE THAN P
within Metro P 400 THOUSAND EN BANC (15 days), then to
400 THOUSAND SC (15 days) ; If court of
Manila AND BELOW
PESOS 1M AND ABOVE EXCLUSIVE OF origin is CTA, appeal to CTA
MORE THAN P PENALTIES, AND SURCHARGES En BAnc (30 days), then SC
outside of Metro P 300 THOUSAND
300 THOUSAND (15 days);
Manila AND BELOW
PESOS
If court of origin is
If without specified amount, the jurisdiction of courts in criminal cases is determined as follows:
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);
penalty is more If court of origin is RTC,
within or outside penalty is 6 yrs and prejudiced party appeals to CTA
than 6 yrs and 1 no jurisdiction
of Metro Manila 1 day and below DIV (15 days) , then to CTA
day
EN BANC (30 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)
AUTOMATIC
or 30 DAYS expired
GRANT(decision AUTOMATIC REVIEW APPEAL TO CTA DIV,
without BOC
prejudicial to REVIEW BY BOC REVERSE THEN CTA EN BANC,
decision
govt) COMM THEN SC;
APPEAL TO CTA DIV,
PROTEST before
REVERSE THEN CTA EN BANC,
APPRAISAL/ASSESSMENT of Examiner (payment Order of
THEN SC;
TCD under protest is a Hearing
requirement) APPEAL TO CTA DIV,
AFFIRM THEN CTA EN BANC,
APPEAL by THEN SC;
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 15 days from payment 15 days from Examiner has 30 Automatic Review: Elevation to BOC Comm Records forwarded Same periods as in other
BOC warehouse of TCD receipt of days to decide within 5 days from promulgation; BOC Comm to SOF within 5 dys tables;
payment of TCD has 30 days to decide; from promulgation
Appeal by Importer/Exporter to BOC Comm BY BOC COMM
within 15 days 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
BANC, THEN SC;
APPEAL by
decision adverse to
Importer TO AFFIRM End of process
Importer
BOC COMM REVERSE(decisi
AUTOMATIC APPEAL TO CTA
on prejudicial
REVIEW REVERSE DIV, THEN CTA EN
to govt)
BANC, THEN SC;
actual seizure/forfeiture of AFFIRM
articles (decision AFFIRM End of process
prejudicial to
AUTOMATIC
govt) or 30
REVIEW APPEAL TO CTA
AUTOMATIC DAYS expired
decision adverse to REVERSE DIV, THEN CTA EN
REVIEW BY without BOC
Govt BANC, THEN SC;
BOC COMM decision
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;