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  • Letter of Authority Preliminar y Assessme NT Notice Final Assessme NT Notice

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    The document outlines the process for national internal revenue taxes assessments in 3 stages: 1) A preliminary assessment notice is issued giving the taxpayer 15 days to reply, otherwise the assessment becomes void. 2) A final assessment notice is issued giving the taxpayer 30 days to protest, otherwise the assessment becomes final. 3) The taxpayer can request reinvestigation within 60 days or reconsideration based on existing records, and can appeal an unfavorable decision to the Court of Tax Appeals within 30 days.

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    Remedies Table

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    The document outlines the process for national internal revenue taxes assessments in 3 stages: 1) A preliminary assessment notice is issued giving the taxpayer 15 days to reply, otherwise the assessment becomes void. 2) A final assessment notice is issued giving the taxpayer 30 days to protest, otherwise the assessment becomes final. 3) The taxpayer can request reinvestigation within 60 days or reconsideration based on existing records, and can appeal an unfavorable decision to the Court of Tax Appeals within 30 days.

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    © All Rights Reserved
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    14 views1 page

    Letter of Authority Preliminar y Assessme NT Notice Final Assessme NT Notice

    Uploaded by

    Go-Ri
    The document outlines the process for national internal revenue taxes assessments in 3 stages: 1) A preliminary assessment notice is issued giving the taxpayer 15 days to reply, otherwise the assessment becomes void. 2) A final assessment notice is issued giving the taxpayer 30 days to protest, otherwise the assessment becomes final. 3) The taxpayer can request reinvestigation within 60 days or reconsideration based on existing records, and can appeal an unfavorable decision to the Court of Tax Appeals within 30 days.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    GOVERNMENT ASSESSMENT

    National Internal Revenue Taxes

    Letter of
    Authority
    Preliminar
    y
    Assessme
    nt Notice
    Final
    Assessme
    nt Notice

    Must be served within 30 days from issuance; may be revalidated


    Validity 120 days; may be revalidated once for another 120 days

    Reply within 15 days from date of receipt if he wishes to do so;


    Invalid PAN shall make the assessment void

    Protest within 30 days from receipt; failure to protest makes the assessment final & executory

    Request for Reinvestigation Plea for re-evaluation based on newly discovered evidence or additional evidence
    -

    Submission of relevant supporting documents within 60 days from filing

    Request for Reconsideration Plea for re-evaluation of assessment based on existing records w/o need of
    additional evidence

    Final
    Decision on
    Disputed
    Assessment

    Appeal to the CTA within 30 days


    1.) Await the
    from receipt of the decision

    Inaction of
    the
    Commissioner
    to
    protest/action

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