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Title
Source:
Supreme Court
Full-text jurisprudence and laws exclusively from the Supreme Court's Official E-Library
elibrary.judiciary.gov.ph
Rules: Central Board Assessment Appeals
Law
Cbaa
Decision Date
Jan 2, 1996
The Philippine Jurisprudence case establishes the rules and procedures for filing appeals and conducting hearings before the Central Board of Assessment Appeals, which has exclusive jurisdiction over contested assessments of real properties and claims for tax refund or credits, among others. The decisions of the Central Board must be made within 12 months and become final and executory 15 days after receipt, unless a petition for reconsideration is filed.