Professional Documents
Culture Documents
Tax Remedies in Flowchart 102019
Tax Remedies in Flowchart 102019
3 years
Last day to collect (By judicial proceedings only)
3 years 5 years
Last day to assess
Last day to collect either by:
(a) Summary proceedings; or
(b) Judicial proceedings
10 years
Last day to collect (By judicial proceedings only)
10 years 5 years
Last day to assess
C. Remedy against an assessment where the BIR did not decide within 180 days
Notice of informal conference Pre-assessment notice Assessment and demand Submit Supporting Docs
D. Remedy against an assessment where the BIR decided within 180 days
Notice of informal conference Pre-assessment notice Assessment and demand Submit Supporting Docs
30 days
15 days 15 days 15 days
Date of Payment Claim filed with BIR Denial Received Appeal to CTA
30 days
2 years
F. Refund of tax erroneously or illegally collected – Case 2
Date of Payment Claim filed with BIR Denial Received Appeal to CTA
30 days
2 years