Taxpayers

Submission of Tax
Returns

BIR issues Letter of

Authority

If there is If there is no
discrepancy, BIR discrepancy, action
sends Notice of will NOT be pursued.
Informal Conference

Taxpayer has 15 days

to respond from
receipt of notice

If the taxpayers If the taxpayers

response is not response is
acceptable or there acceptable, the
is no response, it action will NOT be
shall be endorsed to
Assessment Division

BIR issues
preliminary
assessment notice

Taxpayer has 15 days

to respond from
receipt of PAN

If the taxpayers If the taxpayers

response is not response is
acceptable or there acceptable, the case
is no response, BIR is dismissed.
shall issuehas Final
Taxpayer 30 days
Assessment Notice Taxpayer failed to
to protest from receipt
(FAN)of FAN
& Letter timely protest, the
(requestoffor
assessment becomes
reconsideration or
final, executory and
reinvestigation)
demandable.
Taxpayer protested
within 30 days from
receipt of FAN.

Taxpayer has 60 days

from protest within
which to submit
supporting
documents

BIR Commissioner If the taxpayers

has 180 days from response is
receipt of supporting acceptable, the case
documents within is dismissed
which to act on the
protest

BIR Commissioner Taxpayer has 30 days

did not act on the from receipt of BIRs
protest/unacted denial within which
claim/lapse of 180 to appeal before the
day period CTA Division

Taxpayer has 30 days

from receipt of BIRs
denial within which
to appeal before the
CTA Division

Taxpayermay file
Petition for Review
before the CTA
Division
Petition dismissed. Petition granted.
Assessment null and
void.

Taxpayer may file

M/R within 15 days
from receipt of
decision

Motion denied. Motion granted.

Assessment null and
void.

Taxpayer may file

Petition for Review
before the CTA En
Banc

Petition dismissed. Petition granted.

Assessment null and
void.

Taxpayer may file

M/R within 15 days
from receipt of
decision

Motion denied. Motion granted.

Assessment null and
void.

Taxpayer may file

Petition for Review
before the SC