Professional Documents
Culture Documents
Administrative Remedies Judicial Remedies
Administrative Remedies Judicial Remedies
Grant,
Petition
Submit Deny,
for review CTA en Supreme
LOA PAN FAN/FLD PROTEST supporting Inaction,
w/CTA banc Court
docs Wait for
Division
Decision
Preliminary
Letter of
Assessment Final
Authority
Notice Assessment Reconsideration
Notice/ Final or
Letter of Reinvestigation
GR: The BIR should issue a PAN Demand
as part of the due process
No FAN=
assessment
VOID