(a) Who May Appeal, Mode of Appeal, Period to Appeal, and Effect of Appeal

Prescriptive Period

A party adversely affected by a decision, ruling or the inaction of the Commissioner of Internal Revenue on disputed assessments or claims for refund of internal revenue taxes, or by a decision or ruling of the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, the Secretary of Agriculture, or a Regional Trial Court in the exercise of its original jurisdiction may appeal to the Court by petition for review filed within 30 days after receipt of a copy of such decision or ruling, or expiration of the period fixed by law for the CIR to act on the disputed assessments.

In case of inaction of the Commissioner of Internal Revenue on claims for refund of internal revenue taxes erroneously or illegally collected, the taxpayer must file a petition for review within the two-year period prescribed by law from payment or collection of the taxes.

See earlier discussion under Protesting an Assessment for Taxpayer’s Remedies.

Updated: In case of inaction of the Commissioner of Internal Revenue on claims for refund of internal revenue taxes erroneously or illegally collected, the taxpayer must file a petition for review within the two-year period prescribed by law from payment or collection of the taxes. For these claims, Section 229 of the NIRC governs the deadline for filing the judicial claim; the 30-day period stated above following expiration of a period fixed by law for CIR action concerns disputed assessments, not inaction on these refund claims.

Who may Appeal, Mode of Appeal, and Effect of Appeal

• Any party adversely affected by a decision, ruling, or the inaction of:
• CIR
• COC
• DOF Secretary
• DTI Secretary
• DA Secretary
• RTC (in the exercise of its original jurisdiction)
• A party adversely affected by a decision or resolution of a Division on a MR or MNT
• A party adversely affected by a decision or ruling of the CBAA and the RTC in the exercise of their appellate jurisdiction.
• Under Section 11 of RA 1125, as amended by RA 9282¹, an adversely affected government party may appeal. When a taxpayer refuses to pay the tax or protests an assessment and contests its validity before the CTA, the government can either impose distraint or levy of property or enforce collection through a judicial action before the CTA or the appropriate regular court, depending on the amount claimed. An adversely affected government party may seek review of a CTA Division disposition by the CTA En Banc; review of an adverse CTA En Banc decision is by petition under Rule 45 of the Rules of Court² in the Supreme Court.

Mode and Effect of Appeal

Petition for review under Rule 42³ to be acted upon the CTA in division with respect to a decision, ruling or inaction of:

• CIR (on disputed assessments or claim for refund of internal revenue taxes erroneously or illegally collected)
• COC
• DOF Secretary
• DTI Secretary
• DA Secretary
• RTC (in the exercise of their original jurisdiction)
• Period to file: 30 days

Petition for review under Rule 43⁴ to be acted upon the CTA En Banc with respect to a decision or resolution of the Court in Division on a MR or MNT.

• Period to file: 15 days. It may be extended to an additional period not exceeding 15 days.

Petition for review under Rule 43 to be acted upon by the CTA En Banc with respect to the decisions or rulings of:

• CBAA
• RTCs (in the exercise of their appellate jurisdiction)
• Period to file: 30 days (Sec. 11, R.A. No. 1125, as amended by RA 9282)⁵

Appeal within 30 days from receipt of an appealable decision or ruling of the CIR, COC, Secretary of Finance, Secretary of Trade and Industry or Secretary of Agriculture, or the CBAA or the RTC; where the law permits an appeal from CIR inaction, reckon the applicable period from expiration of the period fixed by law for CIR action:

• Generally, appeal will be to a Division
• Exception: Appeal by filing a petition for review to En Banc in case of decisions of CBAA or RTC in the exercise of its appellate jurisdiction

In case the decision of the Division is adverse:

• File MR with same Division within 15 days from notice thereof

In case resolution of Division on the MR or motion for new trial is still adverse:

• File petition for review with CTA En Banc

In case the decision of the CTA En Banc is adverse, file a review on certiorari with the SC pursuant to Rule 45 of Rules of Court⁶

Appealing a Decision of a Local Assessment Board (Sec. 9, R.A. No. 9282)⁷

• To the CBAA and not yet to the CTA
• It is only after the CBAA has ruled that an appeal may be made to the CTA
• In which case, the appeal shall be by petition for review to the CTA En Banc

Prescriptive Period

A party adversely affected by a decision, ruling or the inaction of the Commissioner of Internal Revenue on disputed assessments or claims for refund of internal revenue taxes, or by a decision or ruling of the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, the Secretary of Agriculture, or a Regional Trial Court in the exercise of its original jurisdiction may appeal to the Court by petition for review filed within 30 days after receipt of a copy of such decision or ruling, or expiration of the period fixed by law for the CIR to act on the disputed assessments.

In case of inaction of the Commissioner of Internal Revenue on claims for refund of internal revenue taxes erroneously or illegally collected, the taxpayer must file a petition for review within the two-year period prescribed by law from payment or collection of the taxes under NIRC, Sec. 229.

See earlier discussion under Protesting an Assessment for Taxpayer’s Remedies.

Updated: For a judicial claim to recover internal revenue taxes erroneously or illegally collected, NIRC, Sec. 229 requires filing within two years from payment of the tax. The 30-day period for appealing CIR inaction under RA 1125, Sec. 11 applies upon expiration of a period fixed by law for the CIR to act; it does not, by itself, establish a 120-day decision period for a refund claim. A protest pending with the Regional Director on an amended assessment prevents a final CIR decision; the period to appeal to the CTA begins only after the CIR settles the protest (Misnet, Inc. v. CIR, G.R. No. 210604, 3 June 2019).

Who may Appeal, Mode of Appeal, and Effect of Appeal

• Any party adversely affected by a decision, ruling, or the inaction of:
• CIR
• COC
• DOF Secretary
• DTI Secretary
• DA Secretary
• RTC (in the exercise of its original jurisdiction)
• A party adversely affected by a decision or resolution of a Division on a MR or MNT
• A party adversely affected by a decision or ruling of the CBAA and the RTC in the exercise of their appellate jurisdiction.
• Under Section 11 of RA 1125, an adversely affected government party may pursue the appeal provided by the Revised Rules of the CTA. When a taxpayer refuses to pay the tax or protests an assessment and contests its validity before the CTA, the government can either impose distraint or levy of property or enforce collection through a judicial action before the CTA or the appropriate regular court, depending on the amount claimed (RA 1125, Sec. 7(a)(3), as amended by RA 9282). An adversely affected government party may seek review of a CTA Division disposition by the CTA En Banc; an adverse CTA En Banc decision may be reviewed by the Supreme Court under Rule 45 of the Rules of Court.

Updated: The government, as a party adversely affected, may appeal a decision of a CTA Division to the CTA En Banc and an adverse decision of the CTA En Banc to the Supreme Court under Rule 45 of the Rules of Court (RA 1125, Sec. 11, as amended by RA 9282; Revised Rules of the CTA, Rule 8).

Mode and Effect of Appeal

Petition for review under Rule 42⁸ to be acted upon the CTA in division with respect to a decision, ruling or inaction of:

• CIR (on disputed assessments or claim for refund of internal revenue taxes erroneously or illegally collected)
• COC
• DOF Secretary
• DTI Secretary
• DA Secretary
• RTC (in the exercise of their original jurisdiction)
• Period to file: 30 days

Petition for review under Rule 43⁹ to be acted upon the CTA En Banc with respect to a decision or resolution of the Court in Division on a MR or MNT.

• Period to file: 15 days. It may be extended to an additional period not exceeding 15 days.

Petition for review under Rule 43 to be acted upon by the CTA En Banc with respect to the decisions or rulings of:

• CBAA
• RTCs (in the exercise of their appellate jurisdiction)
• Period to file: 30 days (Sec. 11, R.A. No. 1125, as amended by RA 9282)¹⁰

Appeal within 30 days from receipt of an appealable decision or ruling of the CIR, COC, Secretary of Finance, Secretary of Trade and Industry or Secretary of Agriculture, the CBAA or the RTC; where the law permits an appeal from CIR inaction, reckon the applicable period from expiration of the period fixed by law for CIR action:

• Generally, appeal will be to a Division
• Exception: Appeal by filing a petition for review to En Banc in case of decisions of CBAA or RTC in the exercise of its appellate jurisdiction

In case the decision of the Division is adverse:

• File MR with same Division within 15 days from notice thereof

In case resolution of Division on the MR or motion for new trial is still adverse:

• File petition for review with CTA En Banc

In case the decision of the CTA En Banc is adverse, file a review on certiorari with the SC pursuant to Rule 45 of Rules of Court¹¹

Appealing a Decision of a Local Assessment Board (Sec. 9, R.A. No. 9282)¹²

• To the CBAA and not yet to the CTA
• It is only after the CBAA has ruled that an appeal may be made to the CTA
• In which case, the appeal shall be by petition for review to the CTA En Banc