When tax disputes are not resolved at the administrative level, elevating them to court may be a necessity to protect your rights. When claims for tax refunds remain unacted by the Tax Bureau despite sufficiency of evidence, court intervention becomes necessary. When taxpayers’ rights are transgressed, going to Court may be the only solution.

Thus, where judicial adjudication is unavoidable in assessment and collection cases, or where court intervention is necessary to protect a tax refund claim or a taxpayer’s right, you may need the services of a competent lawyer to represent you before the Courts.

2.1 Assessment and Collection Cases

In case administrative remedies to settle assessment or collection disputes do not work, you may appeal your case to the Courts. Going to court to resolve administrative disputes is part of due process afforded to taxpayers to protect their rights from the power of taxation. We can represent you before the courts throughout the litigation process.

2.2 Claims for Refund

Excess input vat, excess creditable withholding tax, overpayment of tax or erroneously collected tax may be refunded. Going to court may be necessary when a claim for refund is not acted upon or is unreasonably denied, in whole or in part, by the tax authorities.

2.3 Questioning the Validity or Constitutionality of Administrative Issuances

Where the validity or constitutionality of an administrative issuance is questionable, or where an action by a tax official is unlawful resulting to unfair imposition of taxes, you may request the Courts to declare the issuance or the action invalid. We can assist you throughout the court proceedings.