Central Board of Assessment Appeals (Philippines)
E742240
The Central Board of Assessment Appeals (Philippines) is a quasi-judicial body that hears and decides appeals on real property tax assessments and related valuation disputes in the Philippines.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Central Board of Assessment Appeals (Philippines) canonical | 1 |
Statements (42)
| Predicate | Object |
|---|---|
| instanceOf |
government agency of the Philippines
ⓘ
quasi-judicial body ⓘ |
| abbreviation | CBAA NERFINISHED ⓘ |
| appealFrom | Local Board of Assessment Appeals NERFINISHED ⓘ |
| appealFurtherTo | Court of Tax Appeals of the Philippines NERFINISHED ⓘ |
| bindingOn |
local assessors
ⓘ
local government units in the Philippines ⓘ |
| canAffirm | decisions of local boards of assessment appeals ⓘ |
| canModify | decisions of local boards of assessment appeals ⓘ |
| canReverse | decisions of local boards of assessment appeals ⓘ |
| canReview | assessments made by local assessors ⓘ |
| country | Philippines ⓘ |
| decisionForm | written decisions ⓘ |
| decisionType | administrative decision ⓘ |
| function |
decides appeals on real property tax assessments
ⓘ
hears appeals on real property tax assessments ⓘ resolves disputes on real property valuation ⓘ reviews decisions of local boards of assessment appeals ⓘ |
| goal |
ensure fairness in real property tax assessments
ⓘ
protect taxpayers from erroneous property assessments ⓘ |
| governmentBranch | executive branch of the Philippines ⓘ |
| handlesCasesFrom |
cities in the Philippines
ⓘ
provinces in the Philippines ⓘ |
| hasPower |
to conduct hearings
ⓘ
to receive evidence ⓘ to subpoena witnesses ⓘ |
| jurisdiction | Philippines NERFINISHED ⓘ |
| languageUsed |
English
ⓘ
Filipino ⓘ |
| legalArea |
real property taxation
ⓘ
real property valuation ⓘ |
| legalBasis |
Local Government Code of the Philippines
NERFINISHED
ⓘ
Philippine real property tax laws ⓘ |
| legalNature | quasi-judicial ⓘ |
| level | national ⓘ |
| name | Central Board of Assessment Appeals NERFINISHED ⓘ |
| oversightBy | Department of Finance of the Philippines NERFINISHED ⓘ |
| relatedTo | real property tax administration in the Philippines ⓘ |
| sector | public sector ⓘ |
| subjectMatter |
assessed value of real property
ⓘ
assessment levels for real property tax ⓘ classification of real property for taxation ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Department of Finance of the Philippines
→
oversees
→
Central Board of Assessment Appeals (Philippines)
ⓘ
subject surface form:
Department of Finance (Philippines)