SP asks refund-claimant more

docs, to decide on her claims

TAGBILARAN CITY, Bohol (PIA)—The burden of proof now shifts to a taxpayer who has unknowingly been paying taxes for pieces of land that turned out to be timber lands and are not alienable and disposable.

Now out for request for a refund, the taxpayer is now obliged to submit supplementary documents to the Provincial Treasurer’s Office (PTO) while requesting for a clarification from the Provincial Legal Office (PLO) in light for the additional documents, to let the claims for a refund, roll.

Upon learning that she has been paying for something she did not own, taxpayer Judith Boaquin Palgan of Ubay, Bohol, has asked the Sangguniang Panlalawigan (SP), though Vice Governor Nicanor Besas, for a tax refund for the 21 parcels of land located in San Isidro Ubay, which she has been paying taxes.

The request for tax refund, amounting to P461,867.48, however turned out to be simple and at the same time complicated, based on the comments by a lawyer at the PLO.

The PLO, though Atty. Reynard Namocatcat said that the tax refund can definitely be allowed but it will go through a long process.

“Since the tax is voluntarily paid, there has to be a declaration that the collection of tax is illegal, in which the concerned party has to overcome,” he was quoted in a committee report tackling such claim.

The taxpayer may also hope positively as tax refunds are allowable, but are subject to the provisions of the Local Government Code.

On this, the laywer at the PLO added that “the difficult part is that there is a presumption of regularity in the performance of duties and that it is the burden of the tax payer to prove that the assessment or payment is illegal.”

For her part, taxpayer Palgan, earlier intended to purchase subject parcels of land which she paid for the corresponding taxes at the Municipal Treasurer’s Office in Trinidad, Bohol.

Such is to secure documents like tax declarations, court clearances and other related papers for the consummation of the supposed sales.

That was when she was informed that the lots she has been paying taxes on, were classified as “timberland,” which is not susceptible for private ownership; as certified by the Department of Environment and Natural Resources and its Community Environment and Natural Resources Office in Talibon.

To this, she has to file for her request for refund.

When she came to LGU Trinidad for her request, she was informed that her payments were already remitted to the Provincial Government and was directed to address her concern to the SP.

Palgan also presented to the SP a Return Endorsement to the PTO from the PLO stating its legal opinion: there is no legal impediment to her claim for refund.

To this early opinion, Atty. Namocatcat stressed that it was based on the submitted documents, and that they were not aware that the lots has tax declarations and corresponding land titles since it was not mentioned in the earlier letters of Palgan.

For this and to better appraise the SP Committee on Good Government about the claim, Board Member Jiselle Rae Villamor formally requested the concerned party to furnish copies of all the documents in their position to the PTO so that the PTO can request for clarification from the PLO, based on that additional records. (PIABohol)

DUE PROCESS. Bohol SP may not be adverse to the claim of a refund over taxes paid, but wants to make sure that due process is followed and that everything is above board. (PIABohol)