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ASSESSMENT PROCESS AND TAXPAYERS

REMEDIES FROM TAX ASSESSMENT-NIRC


Issuance( of( A u d i t( o r( t a x( If( the( revenue( ocer( nds( sucient( T a x p a y e r ( m a y(
inves6ga6on( by( basis( to( assess( deciency( tax,( a( PAN( submit( ( a( Reply( to(
L e , e r ( o f( shall( be( issued,( except( as( those(
t h e( R e v e n u e( t h e( P A N( w i t h i n(
Authority( Ocer( provided(under(Sec(228(of(the(NIRC(
Ieen((15)(days(
Protest( of( the( FAN( must( be( If(the(taxpayer(was(not(able(to(refute(
made( within( thirty(30)( days( If( the( taxpayers( response(
the( ndings( in( PAN( or( if( he( is( in( i s( m e r i t o r i o u s ,( t h e(
f r o m ( t h e ( r e c e i p t ( o f(
assessment.( Submission( of(
default,(FLD/FAN(shall(be(issued( a s s e s s m e n t( s h a l l( b e(
dismissed(
suppor6ng( documents( within(
sixty( (60)( days( from( ling( of(
protest(( If( the( decision( is( adverse( to( the( taxpayer( or( in( case( of(
inac6on,(he(may(appeal(to(the(CTA(within(thirty((30)(days( The( taxpayer( may( opt( to( le( a(
from( receipt( of( decision( or( lapse( of( the( 180Vday( period.( mo6on(for(reconsidera6on(of(an(
If(the(decision(made(within(one( unfavorable( judgment( and(
hundred(eighty((180)(days(from(ling( Should(the(taxpayer(opt(to(await(for(the(nal(decision(on(
the(disputed(assessment(beyond(the(180(day(period,(the( appeal( the( decision( to( the( CTA(
of(protest(or(submission(of( later( on,( subject( to( the( 30Vday(
documents(is(in(favor(of(the( taxpayer(may(appeal(such(nal(decision(to(the(CTA((within(
thirty((30)(days(from(receipt(of(decision.((( period(to(appeal(
taxpayer,(the(assessment(is(
dismissed(
CTA(Division(decides(
Appeal(to(the(CTA(en(banc(subject( the(appeal(
to(compliance(with(prior(
requirements( Appeal(to(the(Supreme(
Court( End(of(controversy(