Frequently Asked Questions (FAQs)
(i) How long will the review process take?
The time taken for each review will vary depending on whether the petitioner and CIT are able to settle the issue amicably before they proceed to hearing.
(ii) If the Notice had not been issued by CIT, can an appeal be lodged with the Board?
NO. You are required to request for the Notice from the CIT. You have within 30 days from the date of such Notice to file the Notice of Petition for Review to the ITBOR.
(iii) Is it necessary to engage a counsel?
It is not a requirement to engage a counsel. You may represent yourself. However, at any time before the commencement of the hearing, you may engage a counsel if you wish to do so.
(iv) How long will the Hearing take?
It will depend on the complexity of the case; it normally varies from one to three days.
(v) How do I request for an extension to file the Notice of Petition to Review/Petition for Review?
You may write in the request for an extension to file the Notice of Petition for Review/Petition for Review, which will be subjected to the Chairperson of the Board.
(vi) What should be stated in the Petition for Reviews?
It must contain:
a.The circumstances out of which the appeal arises;
b.The issue arising in the appeal;
c.The contentions to argued by the party filing it and the authorities in the support thereof; and
d.The reason for or against the review, as the case may be.