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    CMTA Disputing Assessment or Classification

    Uploaded by

    WorstWitch Tala
    This document outlines the process a taxpayer can take to protest a ruling on the classification or valuation of imported goods by Philippine customs authorities. It involves the following steps: 1) The taxpayer first files a declaration with customs who determines duties and taxes. If disputed, the taxpayer can file a written protest with the Commissioner of Customs within 15 days. 2) The Commissioner renders a decision on the protest within 30 days. If denied, the taxpayer can appeal to the Court of Tax Appeals division. 3) Further appeals can be made to the CTA en banc and ultimately the Supreme Court if still aggrieved by the decision.

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    © All Rights Reserved
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    CMTA Disputing Assessment or Classification

    Uploaded by

    WorstWitch Tala
    114 views1 page
    This document outlines the process a taxpayer can take to protest a ruling on the classification or valuation of imported goods by Philippine customs authorities. It involves the following steps: 1) The taxpayer first files a declaration with customs who determines duties and taxes. If disputed, the taxpayer can file a written protest with the Commissioner of Customs within 15 days. 2) The Commissioner renders a decision on the protest within 30 days. If denied, the taxpayer can appeal to the Court of Tax Appeals division. 3) Further appeals can be made to the CTA en banc and ultimately the Supreme Court if still aggrieved by the decision.

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    Procedure on Disputing Assessment or Classification under CMTA

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    This document outlines the process a taxpayer can take to protest a ruling on the classification or valuation of imported goods by Philippine customs authorities. It involves the following steps: 1) The taxpayer first files a declaration with customs who determines duties and taxes. If disputed, the taxpayer can file a written protest with the Commissioner of Customs within 15 days. 2) The Commissioner renders a decision on the protest within 30 days. If denied, the taxpayer can appeal to the Court of Tax Appeals division. 3) Further appeals can be made to the CTA en banc and ultimately the Supreme Court if still aggrieved by the decision.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    114 views1 page

    CMTA Disputing Assessment or Classification

    Uploaded by

    WorstWitch Tala
    This document outlines the process a taxpayer can take to protest a ruling on the classification or valuation of imported goods by Philippine customs authorities. It involves the following steps: 1) The taxpayer first files a declaration with customs who determines duties and taxes. If disputed, the taxpayer can file a written protest with the Commissioner of Customs within 15 days. 2) The Commissioner renders a decision on the protest within 30 days. If denied, the taxpayer can appeal to the Court of Tax Appeals division. 3) Further appeals can be made to the CTA en banc and ultimately the Supreme Court if still aggrieved by the decision.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    TAXPAYERS REMEDY PROTESTING RULING ON CLASSIFICATION OR RESOLUTION ON VALUATION

    START

    Declarant Customs Officer


    Files Goods Classify, value, and District Declarant
    Declaration with the determine duties Collector disputes assessment/ NO
    Bureau of Customs and taxes to be Pass upon the classification?
    (Sec.407, CMTA) paid. Prepares and appraisal, classification,
    submits and return
    Assessment Report (Sec. 427, CMTA)
    (Sec. 424, CMTA)
    YES
    Modify Approve

    Interested Party Assessment


    Commissioner of File a written protest deemed final15
    Customs with Commissioner days after receipt of
    Sustained? Render decision at the time of assessment by
    within 30 days from payment of amount importer or
    receipt of protest claimed or 15 days consignee
    NO (Sec. 1110, CMTA) thereafter (Sec. 429, CMTA)
    (Sec. 1106, CMTA)
    YES

    Commissioner of Goods released


    Customs after D & T and O/C
    NO Order issued and have been paid or
    Appealed? entry re-assessed if secured and all the
    necessary pertinent laws, rules
    (Sec. 1110, CMTA) Is there fraud? and regulations
    have been complied
    YES with.
    (Sec. 431, CMTA)
    YES

    Criminally liable for Assessment


    Aggrieved Party
    Unlawful Importation conclusive upon all
    Appeal to CTA in Division under
    or Exportation parties three (3)
    Rule 42, RRoC.
    (Sec. 1401, CMTA) years from:
    (Sec. 11366, CMTA; CTA Rules
    of Procedure) a. date of final
    NO payment of D &T, or
    b. upon completion
    of the post
    END
    clearance audit.
    CTA Division (Sec. 430, CMTA)
    CTA Division denies Appeal.
    Aggrieved Party to file MR or
    MNT with same division
    (CTA Rules of Procedure)
    END

    CTA en banc Supreme Court


    CTA Division denies MR or CTA en banc denies Petition
    MNT. Aggrieved Party may file for Review. Aggrieved Party
    Petition for Review with CTA en may file Petition for Review on END
    banc under Rule 43, RRoC Certiorari with SC under Rule
    (CTA Rules of Procedure) 45, RRoC
    (CTA Rules of Procedure)

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