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Page 12
FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 12 of 12
2. If in the exercise of the CIR’s power to interpret tax laws (Revenue Memorandum Circulars and Revenue Memorandum Orders)
Court of
Appeals
Supreme
Court
Issuance
of the
CIR
Petition for
Certiorari
(R65) before
the RTC
Request
for Review
before the
SOF
Adverse
Decision of
the SOF
30 days 15 days 15 days (extendible)
FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 12 of 12
2. If in the exercise of the CIR’s power to interpret tax laws (Revenue Memorandum Circulars and Revenue Memorandum Orders)
Court of
Appeals
Supreme
Court
Issuance
of the
CIR
Petition for
Certiorari
(R65) before
the RTC
Request
for Review
before the
SOF
Adverse
Decision of
the SOF
30 days 15 days 15 days (extendible)
