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Question XVIII

2014 Bar · Taxation · 2 sub-questions

XVIII. Madam X owns real property in Caloocan City. On July 1, 2014, she received a notice of assessment from the City Assessor, informing her of a deficiency tax on her property. She wants to contest the assessment. (4%)
(a)(A) What are the administrative remedies available to Madam X in order to contest the assessment and their respective prescriptive periods?
(b)(B) May Madam X refuse to pay the deficiency tax assessment during the pendency of her appeal?

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