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Flowchart VIII: Taxpayers Remedies from Customs Assessment-Tariff and Customs Code
STARTCollector causes entry of imported goods in customs house
Protest made within 15 days?Yes
No
178Action of collector becomes final and conclusive (Sec. 2309)
Appeal made within 15 daysfrom notice?
Taxpayer appeals to the Commissioner within 15 days from notice
No
Collectors decision in favor of taxpayer/ adverse to govt?Yes
Collector conducts hearing within 15 days from receipt of protest. Decide within 30 days
ENDYes
Automatic review by Customs Commissioner
No
Commissioners decision madewithin 30 daysYes from receipt ofrecord?no
Commissioners decision in favor of taxpayer/adverseto govt?Decision of collector becomes final (sec. 2313)
END
Commissioners decision in favor of taxpayer/adverse to govt?No
Yes
Automatic review by Sec of Finance (CMO 3-2002, Sec 2315)
SOFs Decision made within 30days fromYes receipt ofrecord?
YesIs decision in favor of taxpayer/ adverse togovt?NoYesNo ENDNoMR within 15 days from receipt of decision
Appeal to the Supreme Courtw/in 15 daysEND
179Collector assesses duties
Customs Commissioner decides
Decision becomes final and executory (sec. 2313)
Appeal to the CTA Division within 30 days from receipt of decision of Commissioner/ SOF (Sec.2401/RA9282)
Customs Commissioner decides
Taxpayer pays under protest. File written protest within 15 days from payment
Appeal to CTA en banc 15 days from receipt of decision denying MR