Collector assesses duties Customs Commissione r 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 Flowchart VIII: Taxpayer’s Remedies from Customs Assessment-Tariff and Customs Code START Collector causes entry of imported goods in Protest made within 15 days? Yes No 17 8 Action of collector becomes final and conclusive Appeal made within 15 days from notice? Taxpayer appeals to the Commissioner within 15 No Collector’s decision in favor of taxpayer/ adverse to gov’t? Yes Collector conducts hearing within 15 days from receipt of protest. Decide END Yes Automatic review by Customs No Commissioner ’s decision made within 30 days Yes from receipt of record? no Commissioner’s decision in favor of taxpayer/adver se to gov’t? Decision of collector becomes final END Commissioner’s decision in favor of taxpayer/adver se to gov’t? No Yes Automatic review by Sec of Finance (CMO 3-2002, Sec 2315) SOF’s Decision made within 30 days from Yes receipt of record? Yes Is decision in favor of taxpayer/ adverse to gov’t? No Yes No END No MR within 15 days from receipt of Appeal to the Supreme Court w/in 15 days
Flowchart Remedies of a Taxpayer
Sep 13, 2015
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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
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