TAX REMEDIES

Taxpayer
Administrative Protest (Reinvestigation or Reconsideration) and Compromise
Judicial Civil or Criminal
Substantial Non-retro; Validity/Constility of Tax Law; Right to be informed of facts and legal
basis;
PAN Requisites
i.
ii.

In writing
States facts and laws on which assessment is made

Exceptions to the PAN Issuance (MEDEC)

Mathematical error in computation resulting to discrepancy in tax appearing in return and
tax payable
Excise tax on excisable goods not paid
Discrepancy in amount of tax withheld and that paid by withholding agent
Exempt persons transfer or sale of goods locally purchased or imported including but not
limited to vehicle, spare parts and machineries to non-exempt persons
Credit on taxes paid on the previous year opted to be refunded by the taxpayer but appears
to have been carried over and applied to liability during the succeeding taxable year.

Reply to PAN
Answer made by TP within 15 days from receipt of PAN contesting the findings of the Regl
Officer. Without this, FAN can be issued.

FAN Requisites
i.
ii.

In writing
States facts, laws, jurisprudence, regulations on which assessment is made

Local Taxes
i.
ii.
iii.
iv.

Inure to the benefit of LGU

Evolve a progressive form
Subject to equality
Uniform

v.
vi.
vii.

viii.

Not confiscatory
Not let to the determination of private indiv/entities
For a public purpose
Not contrary to law