About this document
Real Property Taxation Guidelines by Jovie Hernandez-Miraples is a document available to read on EtoBox.
This document outlines various prescriptive periods for assessment and collection of taxes in the Philippines. It discusses prescriptive periods for filing tax returns, assessments by the National Internal Revenue Code (NIRC) and local tax authorities. It also summarizes taxpayer remedies like protest, claim for refund, compromise and abatement and how these can be pursued within certain time periods with agencies like the Commissioner of Internal Revenue (CIR) or Local Board of Assessment Appeals (LBAA).
- Author
- Jovie Hernandez-Miraples
- Language
- EN