REMEDIES OF THE TAXPAYER

1. Where the tax has not been paid

a. Dispute the assessment administratively- file with the BIR a request for reconsideration of the assessment. If the BIR decides against the taxpayer, he may appeal to the Court of Tax Appeals.

b. Appeal to the CTA- within 30 days from receipt of the decision of the CIR on the disputed assessment, the taxpayer may appeal the decision to the CTA. Refunds for internal revenue taxes, fees or other charges, penalties imposed in relation thereto are also appealable to the CTA.

The appeal taken to the CTA shall not suspend the payment, levy, distraint and/or sale of any property of the taxpayer for the satisfaction of his tax liability. However, if in the opinion of the CTA the collection of the tax may jeopardize the interest of the government or the taxpayer, the Court at any stage of the proceeding may suspend the collection of tax and require the taxpayer to deposit the amount claimed, or file a surety bond for not more than double the amount with the court.

c. Appeal to the Supreme Court.

2. Where the tax has been paid- Claim for a refund

Grounds for claiming refund or tax credit IMPT!!!!!!!!
a. the tax has been erroneously or illegally assessed or collected;
b. the penalty had been collected without authority
c. any sum which have been excessive or in any manner wrongfully collected
d. the tax was paid by mistake.

3. Action to contest forfeiture of chattel

4. Question the validity of the sale of property

5. Action against the revenue officers for damages cased in the performance of duties

6. Appeal the President of the Philippines, where the decision of the Commissioner of Internal Revenue is a revocation of privilege