Aileen Rose Angue

ASSESSMENT PROCESS
Commissioner
rejects the
explanation
Commissioner
accepts the
explanation
No
Yes
Taxpayer and BIR
come to an
agreement
No
Commissioner issues Letter of
authority
Assessment
process ends
A
A
Taxpayer
Responds within
15 days
Start
Start
BIR Audit!Tax In"estigation
#reliminary $indings
No
Yes
Is taxpayer
lia%le for
deficiency tax
#ost&Reporting 'otice!
Informal Conference Letter
Assessment process ends
Taxpayer and BIR
fails to agree
Informal
Conference
%etween taxpayer
and BIR
#re&Assessment 'otice (#A')
Taxpayer
Responds within
15 days
$ormal Letter of
*emand
Assessment
process
ends
Commissioner recei"es the
position paper of the
taxpayer
Taxpayer fails to
su%mit the
documents
+nfa"ora%le to the
taxpayer
$a"ora%le to the
taxpayer
Yes
Issuance of the Commissioner final
decision on the disputed assessment
#R,T-.T/ Taxpayer shall file
protest re0uesting for
rein"estigation or reconsideration
If commissioner does not
act on the protest within
112 days from receipt of
the documents
No
Taxpayer
Responds within
32 days
Assessment
%ecomes final and
executory
Taxpayer su%mits
the documents
Taxpayer must
su%mit w!in 42 days
all documents
necessary for
rein"estigation
Assessment
process
ends
Commissioner
resol"es the
assessment %ased on
the documents
B
B
$ormal Letter of
*emand
Taxpayer may appeal to the
Commissioner within 32 days from
receipt of final decision
Appeal to the Court of Tax Appeals if
commissioner denies the protest or fails to act
within 112 days from receipt of documents
Appeal to the Court
of Tax Appeals
C
C
Appeal to the
.upreme Court
END
END
Assessment %ecomes final
and executory5 Taxpayer
must pay the go"ernment
within 30 days