REMEDIES OF TAXPAYER FROM LOCAL TAXES

ProtestWithin sixty (60) days from the receipt

of the notice of assessment

Regional Trial Court

Petition for reviewwithin30 days from date of receipt of such

decision

Court of Tax Appeal-Division

FilePetition for reviewWithin15 days from date

of receipt of such decision

File Motion for reconsideration or new

trial within fifteens 15 days from the date of receipt of

such decision

Court of Tax Appeal-En banc

Appeal by Certiorari under Rule 45 within 15 days from receipt of

such decision

Supreme Court

Secretary of JusticeWill decide within 60 days from date of receipt and may

Deny or Lapse of the 60 day period

Grant

AppealWithin 30 days from the receipt of the denial or from the lapse of the 60 day

period

Regional Trial Court

Petition for review within 15 days from date of receipt of such decision

End

AppealWithin 30 days from the receipt of the denial or from the lapse of the 60

day period

LocalTreasurerDecide within 60 days from the

time of its filing

No action Decide

Deny Grant

CancelWholly or

partially the assessment

Petition for Declaratory Relief (When applicable)

Question Constitutionality or Legality of Tax ordinance/Revenue measure

Local Treasurer or his duly authorized representative issue

Notice of Assessment

ProtestWithin 30 days from effectivity of such ordinance

Filed within 2 years from the date of the payment or from entitlement to a refund or credit.

Deny

Local TreasurerMay either,

File ordinary Civil action

Grant

End

REMEDIES AssessmentWithin five (5) years from the date they became due

Prior to AssessmentRefund