Bureau of Local Government Finance Opinion

July 3, 2013 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Josefina O. De Jesus City Treasurer Office of the City Treasurer Antipolo City Madam : This refers to your letter dated June 21, 2013 in response to our 1st Indorsement dated June 3, 2013 requesting that Office to comment and/or provide appropriate action on the letter dated May 29, 2013 of Ms. Evelyn B. Hernandez, copy attached, proprietress of JB Lihn Enterprises. That Office informed that said issue was referred to the Officer-in-Charge of the Business Permit & Licensing Office (BPLO) for comment and/or appropriate action under a 2nd Indorsement dated June 20, 2013. In this connection, information is hereby requested as to the action taken by the BPLO. Parenthetically, this Bureau was furnished a copy of a protest letter dated June 14, 2013 of Ms. Evelyn B. Hernandez requesting that Office for the cancellation of the Assessment for the 2nd Quarter of CY 2013, copy attached, and at the same time informing that Office that the subsequent action would be a claim for refund of taxes paid by L. B. Lynn Enterprises for the last two (2) years. cTECHI For your information and guidance, Section 195 of the Local Government Code (LGC) of 1991, quoted hereunder, provides that it is the " duty " of the local treasurer to resolve a protest filed by a taxpayer, thus: " Section 195 . Protest of Assessment . When the local treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the local treasurer contesting the assessment; otherwise, the assessment shall become final and executory . The local treasurer shall decide the protest within sixty (60) days from the time of its filing. If the local treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the local treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty (60)-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable ." (Emphasis ours) In this regard, may we also request for an update on the protest filed by Ms. Hernandez together with the comment(s) and/or appropriate action by the OIC of BPLO. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director