Filing a CTA Petition for Review: What Taxpayers Need to Know

When the BIR denies your protest or fails to act on it, your fight is not over. The Court of Tax Appeals (CTA) is where taxpayers can challenge assessments before an independent court. But access to the CTA depends on filing the right petition within a strict deadline. Here is what taxpayers need to know.

What Is the Court of Tax Appeals?

The CTA is a specialized court with exclusive jurisdiction over tax disputes, including appeals from BIR assessments and decisions. It hears cases first in Division and, on further appeal, En Banc.

When You Can Go to the CTA

You may generally elevate your case to the CTA in two situations:

• After receiving a Final Decision on Disputed Assessment (FDDA) denying your protest, in whole or in part.

• When the BIR fails to act on your protest within 180 days - you may treat the inaction as a denial and appeal.

  
  

The 30-Day Deadline to File

You generally have 30 days from receipt of the FDDA (or from the lapse of the 180-day period) to file a Petition for Review with the CTA. This deadline is jurisdictional - file late and the court can dismiss the case outright, no matter how strong its merits.

What the Petition for Review Involves

A Petition for Review sets out the facts, the assessment being challenged, the errors committed by the BIR, and your legal arguments, supported by documentary evidence. The case is litigated much like other court proceedings, with pleadings, presentation of evidence, and memoranda.

Levels of Appeal

• CTA in Division - hears and decides the petition first.

• CTA En Banc - reviews decisions of the Division on motion.

• Supreme Court - the final level of review on questions of law.

  
  

How Aureada CPA Law Firm Can Help

Our firm represents taxpayers in litigation before the Court of Tax Appeals, from drafting the Petition for Review through trial and appeal. Our combined legal and accounting background lets us present both the technical tax computations and the legal arguments persuasively. If you have received an FDDA or the BIR has sat on your protest, contact us promptly so we can protect your appeal period.

This article is general information, not legal advice. Tax rules and BIR issuances change; consult counsel about your specific situation.