Who decides an objection against a local tax disposition, and must the local tax review committee always be involved in that decision?
General information · Not legal advice
Material to check
The practice file for this exercise should hold the application for objection showing the date it was received, the disposition under objection, and any related administrative lawsuit, adjudication petition or Board of Audit and Impeachment review petition with its dates, since each of these bears on the decision the head of the local government may make.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading holds that the head of the local government that received the application is the actor, must make a decision within the period the provision sets from the day the application was received, must base it on a resolution of the local tax review committee, and must serve on the applicant a written decision stating the reasons along with it.
Another reading marks the limits: where the application was lodged after the objection period had already run, or falls within a ground the Presidential Decree provides for, the head of the local government may decide without any resolution of the committee; and once a decision under the first paragraph is made, it binds the office that made the original disposition.
Your judgment
Which facts in the file could show that one of the Presidential Decree grounds for deciding without the committee's resolution applies here?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the grounds on which a decision may be made without the committee's resolution, or if the Presidential Decree lists new such grounds.