I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
In case you've overpaid your taxes, were given a wrong assessment or got extorted, here are the steps you have to follow:
1.) File a written claim for tax credit or tax refund with the Collector of Internal Revenue (CIR) within 2 years from the date of payment.
2.) If the decision isn't favorable, file a petition for review before the Court of Tax Appeals (CTA) in division within the same 2-year period. Do the same thing if the CIR doesn't decide and the 2-year period is about to expire.
3.) If the CTA's decision isn't favorable, file a Motion for Reconsideration or New Trial within 15 days from the date you received the CTA's decision.
4.) If the decision's still not favorable, file a petition for review with the CTA en banc (the whole court) within 15 days from the date you received the decision.
5.) If still not favorable, file a motion for review or new trial with the the CTA en banc within 15 days from receipt of the decision.
6.) If still unfavorable, go on certiorari to the Supreme Court, not the Court of Appeals, within 15 days from the date you received the CTA decision.
The CTA is the appellate court for tax cases.
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