Flowchart Remedies of a Taxpayer

%lochart -/ Taxpayer0s 'emedies from Customs Asses Customs  Assessme sment nt Tariff  and Customs Code #TA'T

16) Collector  causes f  impor ted en enttry of impor  +oods in customs house

Taxpayer pays Taxpayer pays under protest. under protest. %ile ritten protest ithin 1* days from payment

Collector  assesses duties

rotest made ithin 1* days

 Action of co of  co llector  becomes f inal and conclusive (#ec. 23!)

5o

4es Taxpayer  appea ls to the Commissioner  ithin 1* days from notice

 Appeal made ithin 1* days from notice

Collector  conducts hearin+ ithin 1* days from receipt of  protest. Decide ithin 3! days

Collector 0s decision in favor  of taxpayer" of  taxpayer" adverse to +ov0t

5o

75D

4es

4es

5o

 

Customs Commissioner  decides

Automatic revie by Customs Commissioner 

Customs Commissioner decides Commissioner  decides  

Commissioner 0s decision made ithin 3! days from receipt of  record

4es

Commissioner 0s decision in favor of  favor  of  taxpayer"adverse to +ov0t

no

Decision of  collector becomes ector  becomes f inal (sec. 2313)

Commissioner 0s decision in favor of  favor  of  taxpayer"adverse to +ov0t

4es

 Automatic revie by #ec of  %inance (C,$ 32!!28 #ec 231*)

#$%0s Decision made ithin 3! days from receipt of  record

75D

4es

4es

s decision in favor of  favor  of  taxpayer" adverse to +ov0t

5o

5o

Decision becomes final and executory (sec. 2313)

4es

5o  Appeal to the CTA Division ithin 3! days from receipt of  decision of  Commissioner" #$% (#ec.2&!1"'A22)

,' ithin 1* days from receipt of  decision

75D 5o

 Appeal to CTA en banc  Appeal 1* days from receipt of  decision denyin+ ,'

 Appeal to the #upreme Court "in 1* days

75D

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