Sunday, September 9, 2012
Section 252 of R A 7160
SEC. 252. Payment Under Protest. - (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the provincial, city treasurer or municipal treasurer, in the case of a municipality within Metropolitan Manila Area, who shall decide the protest within sixty (60) days from receipt.
(b) The tax or a portion thereof paid under protest, shall be held in trust by the treasurer concerned.
(c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty day period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter 3, Title II, Book II of this Code.
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The allow says, if you have some complain regarding the proprty, you have to pay first, then lodge your complain. In the official receipt, there should be written "Payment under Protest. If the taxpayer wins his protest, the excess payment shall be credited as an advance payment of the property, or whatever arrangement you will have with the Treasurer.
ReplyDeleteSelf-explanatory provision
ReplyDeletehi! what if we already paid the tax and later on we want to protest? is this possible? thanks!
ReplyDelete