Friday, November 16, 2007

Section 6B.13

Section 6B.13 Taxpayer’s Remedies

(a) Periods of Assessment and Collection.-

(1) City taxes, fees, charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectively of the Local Government Code may be assessed within a period of three (3) years from the date they become due.

(2) In case of fraud or intent to evade the payments of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment.

(3) The running of the period of prescription provided in the preceding paragraphs shall be suspended for the time during which:

(i) The treasurer is legally prevented form making the assessment of collection;
(ii) The taxpayer request for investigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
(iii) The taxpayer is out of the country or otherwise cannot be located.

(b) Protest of Assessment. – When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges are not paid, he shall issue a notice of assessment stating the nature of the taxes, fees or charges, the amount of deficiencies, the surcharges, interest and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of it’s filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the denial of the protest or from the lapse of the sixty (60)-day period prescribed herein within which to appeal to a court of competent jurisdiction; otherwise, the assessment becomes conclusive and unappealable.

(c) Payment under Protest- No protest however shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt words “paid under protest”. A copy on the tax receipt shall be attached to the written protest contesting the assessment.

(d) Claim for Refund of Tax Credit.- No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously and illegally collected until a written claim of refund or credit is filed with the City Treasurer. No case shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.

Any question on the constitutionally or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty (60)-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceeding with a court of competent jurisdiction.

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