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  • Assessment Flow Chart

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    Bobby Olavides Sebastian
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    This document outlines the procedures for disputing tax assessments in the Philippines. It shows that a taxpayer can first receive an informal conference notice, then a formal letter of demand if they do not reply. The taxpayer can protest the assessment within 30 days to the Commissioner of Internal Revenue's authorized representative, who then has 180 days to issue a decision. If still disputed, the taxpayer can appeal to the Court of Tax Appeals within 30 days of the representative's decision or 180 days of inaction. Alternatively, they can appeal directly to the Commissioner of Internal Revenue, and then later appeal an adverse decision to the Court of Tax Appeals or request reconsideration.

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    Tax Assessment Flow Chart

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    This document outlines the procedures for disputing tax assessments in the Philippines. It shows that a taxpayer can first receive an informal conference notice, then a formal letter of demand if they do not reply. The taxpayer can protest the assessment within 30 days to the Commissioner of Internal Revenue's authorized representative, who then has 180 days to issue a decision. If still disputed, the taxpayer can appeal to the Court of Tax Appeals within 30 days of the representative's decision or 180 days of inaction. Alternatively, they can appeal directly to the Commissioner of Internal Revenue, and then later appeal an adverse decision to the Court of Tax Appeals or request reconsideration.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    24 Ansichten1 Seite

    Assessment Flow Chart

    Hochgeladen von

    Bobby Olavides Sebastian
    This document outlines the procedures for disputing tax assessments in the Philippines. It shows that a taxpayer can first receive an informal conference notice, then a formal letter of demand if they do not reply. The taxpayer can protest the assessment within 30 days to the Commissioner of Internal Revenue's authorized representative, who then has 180 days to issue a decision. If still disputed, the taxpayer can appeal to the Court of Tax Appeals within 30 days of the representative's decision or 180 days of inaction. Alternatively, they can appeal directly to the Commissioner of Internal Revenue, and then later appeal an adverse decision to the Court of Tax Appeals or request reconsideration.

    Copyright:

    © All Rights Reserved
    Als PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 1

    Informal PAN1 Option

    Conference (Reply to PAN NO REPLY - Taxpayer “In Default”


    (30 day period) or not)

    Formal Letter of
    Demand/Final
    Reply within Assessment
    Reply to PAN 15 days2
    15 days Notice (FLD/FAN)3

    (If Assessed by CIR’s Duly Authorized Representative) (If Assessed by CIR)


    30 days 30 days

    CIR’S DULY AUTHORIZED CIR ACTUAL


    REPRESENTATIVE
    PROTEST4
    PROTEST (if Assessed by CIR)5
    (Plus 60 days for
    -or-
    Supporting
    Administrative Appeal (if Assessed by
    Documents if
    CIR’s Duly Authorized Representative)
    Reinvestigation)

    Inaction With Inaction With


    180 days Decision 180 days Decision

    Final Decision on Final Decision on


    Option a Disputed Option a Disputed
    (Appeal or Assessment (Appeal or Await Decision Assessment
    Wait) (FDDA)3 Wait) (FDDA)3

    Appeal within
    Await
    30 days from
    Decision
    180 days inaction Appeal within
    30 days from
    180 days inaction

    Decision3
    (Without Remedy Request for
    Appeal within Option Appeal within Option
    of Appeal Reconsideration
    Appeal to CTA 30 days (Appeal to CTA Appeal to CTA 30 days (Appeal or
    to CTA) 30 days from
    from Denial or CIR) from Denial MR)
    Receipt of Denial Motion for
    Reconsideration

    Motion for
    Decision3 Reconsideration
    1
    Shall show in detail the facts and the law, rules and regulations, or jurisprudence on which the proposed assessment is based (Does not toll 30
    2 An FDL/FAN issued beyond 15 days from filing of response to PAN valid if issued within the period of limitation to assess internal revenue taxes day period to
    3
    Shall state the facts, the law, rules and regulations, or jurisprudence on which it is based; otherwise, the assessment shall be void
    Appeal to CTA)
    4
    Either a Request for Reconsideration (based on existing records; may involve questions of fact, law or both) or
    Request for Reinvestigation (based on newly discovered or additional evidence; may involve questions of fact, law or both)
    5
    Request for Reconsideration only BJS

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