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The appeal/petition was filed within the thirty (30)-day period from the effectivity of
a tax ordinance allowed by Section 187 of Republic Act No. 7160, otherwise known
as the Local Government Code -
Under Section 187 of the LGC, the Secretary of Justice has sixty (60) days from
receipt of the appeal to render a decision. After the lapse of which, the aggrieved
party may file appropriate proceedings with a court of competent jurisdiction.-
File case in proper court-
Notice of assessment
Protest with local treasurer (within 60 days from receipt of notice; otherwise,final and executory)
Local treas. To decide( within 60 days from filing) cancel if protest meritorious
Deny protest and send notice to taxpayer/ inaction by LT lapse of 60 days reckoned
from filing of letter-protest
30 days to file an appeal with a court of competent jurisdiction( petition for review under a
procedure
analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure)