Skip to content

Telephone: +6328734-9673

Mobile: +63917-436-3437

Email: info@acctaxph.com

Schedule a Free Consultation
  • HOME
  • SERVICES
  • ARTICLES
    • Bureau of Internal Revenue
    • Court of Tax Appeals Decisions
    • Securities and Exchange Commission
    • BIR Rulings
    • Supreme Court Decisions
  • ABOUT US
  • CAREERS
  • CONTACT US
  • HOME
  • SERVICES
  • ARTICLES
    • Bureau of Internal Revenue
    • Court of Tax Appeals Decisions
    • Securities and Exchange Commission
    • BIR Rulings
    • Supreme Court Decisions
  • ABOUT US
  • CAREERS
  • CONTACT US

Php 54 million real property tax assessment upheld; Real property tax exemption arising from tax incentives is a question of fact subject to prior exhaustion of administrative remedies.

The CTA En Banc  affirmed the decision of the CTA Division dismissing the taxpayer’s appeal for lack of jurisdiction.

When a taxpayer assails the reasonableness of the amount of the real property tax (RPT) or where the issue involves a question of fact, the proper recourse is to pay the assailed the RPT assessment and protest the same with the local treasurer and/or assessor, as the case may be within 30 days from the date of payment. The treasurer and/or assessor shall have 60 days from receipt within which to decide the protest. If the decision is unfavorable, the taxpayer has 60 days to appeal to the local board of assessment appeals, which if the latter decides unfavorably, the matter may be appealed to CBAA within 30 days. If the CBAA’s decision is unfavorable, the taxpayer may appeal with the CTA En Banc (“Prior exhaustion of administrative remedies”).

Claiming exemption from RPT raises a question as to the correctness or reasonableness of an assessment, thus, it involves a question of fact which requires exhaustion of administrative remedies.

  • In this case, the taxpayer’s claim of RPT exemption arising from availment of incentives is a question of fact which should be subject to prior exhaustion of administrative remedies. The taxpayer should not have directly resorted to the regular court.

Therefore, the resulting assessment issued against the taxpayer is upheld (Jetti Petroleum, Inc. v. Tolentino, CTA EB No. 2093, July 14, 2020)

Bureau of Internal Revenue - Dumlao & Co.
Senate of the Philippines - Dumlao & Co.
Securities and Exchange Commission - Dumlao & Co.
Tax Management Association of the Philippines - Dumlao & Co.
House of Representative - Dumlao & Co.
Court of Tax Appeals - Dumlao & Co.
Copyright 2025 Dumlao & Co. All Rights Reserved.

Articles

  • Court of Tax Appeals Decisions
  • Securities and Exchange Commission
  • Bureau of Internal Revenue
  • BIR Rulings
  • Supreme Court Decisions
  • Court of Tax Appeals Decisions
  • Securities and Exchange Commission
  • Bureau of Internal Revenue
  • BIR Rulings
  • Supreme Court Decisions

Contact Us

  • Unit 2006, 20th Floor, Park Triangle Corporate Plaza North Tower, 32nd Street corner 11th Avenue Bonifacio Global City, Taguig City, Philippines
  • +6328734-9673
  • ron@acctaxph.com

Newsletter