2014 (Taxation) Bar Exam Questions: Question 18

[Answer / discuss the question below. Or see 2014 bar exam Taxation Instructions; 2014 Taxation essay and multiple choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 and 29; See also 2014 Bar Exam: Information, Discussions, Tips, Questions and Results]

XVIII.

Madam X owns real property in Caloocan City. On July 1, 2014, she received a notice of assessment from the City Assessor, informing her of a deficiency tax on her property. She wants to contest the assessment. (4%)

(A) What are the administrative remedies available to Madam X in order to contest the assessment and their respective prescriptive periods?

(B) May Madam X refuse to pay the deficiency tax assessment during the pendency of her appeal?

One comment

  1. The administrative remedy for an assessment made on a real property is to appeal the assessors decision within 60 days from receipt of the notice of assesment to the local board of assesment appeals of the province or the city. Madam X must pay the tax and the words payment under protest shall be annotated in the receipt. The LBAA shall decide the matter within 120 days from the receipt of the protest based on substantial evidence. If the decision is unfavorable, appeal it to the central board of assessment appeal. If it is still unfavorable, appeal shall be brought to the CTA within 15 days from receipt thereof, then if it still unfavorable, it shall be brought to the SC within 15 days.

    No. Payment of the tax is mandatory under sec. 252, in order to availof the remedy.

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