TAX RR 18 s.

2013

I. Due process requirements in the issuance of deficiency tax amendments (PAN)

 If within 15 days from receipt of PAN, no answer
 If within 15 days from receipt of PAN, answer but disagrees
II. Exceptions to the PAN
 When can FLD/FAN be issued outright
III. FLD/FAN (concept) compare to PAN
IV. Disputed Assessment
 Period (in general)
i. If the taxpayer fails to file a “valid protest,” effect
 Manner
i. Request for reconsideration
ii. Request for reinvestigation
1. Period to submit relevant supporting documents
2. Meaning of relevant supporting documents
3. “assessment shall become final”
 What should be contained in the protest
 If there are several issues involved in the FLD/FAN but taxpayer disputes only some issues therein, effect
 If there are several issues and the disputant fails to state the facts, applicable law, rules, and regulations, or jurisprudence, effect
 Remedies if the protest is denied by the Commissioner’s authorized representative
i. Appeal to CTA within 30 days
ii. Reconsideration filed with the Commissioner
iii. Restriction: Only matters issued in the decision of he Commissioner’s duly authorized representative
 Remedies if the protest is not acted upon by the Commissioner’s duly authorized representative
i. Appeal to the CTA within 30 days after the 180 day period
ii. Await the final decision of the Commissioner’s authorized representative on the disputed assessment
 Remedy if the protest is denied by the Commissioner
i. Effect of MR to the reglamentary period
 Remedies if the Commissioner failed to act upon the protest
i. Appeal to the CTA
ii. Await final decision and appeal to the CTA (Note: mutually exclusive)
V. Final Decision on Disputed Assessment FDDA
 What must be contained
i. Basis
ii. “Final Decision”
VI. Modes of Service
 Personal
 Substituted
i. Instances
 Service by Mail
i. Order of preference
VII. Illustrations for the computation of deficiency interest
 Scenario 1: not protested, not paid
 Scenario 2: timely protested but not paid
 Scenario 3: timely and validly protested but not paid