Professional Documents
Culture Documents
BIR Process Per RR 18-2013
BIR Process Per RR 18-2013
BIR Process Per RR 18-2013
LOA
PAN
15 Days
FAN
30 Days
Reconsideration Reinvestigation
Denied by CIR Duly Authorized Representative (DAR) Inaction by CIR DAR 60 Days
30 Days 180 Days Supporting documents
CTA Reconsideration to CIR 30 Days Await decision of Denied by CIR Duly Authorized Representative (DAR) Inaction by CIR DAR
Denied Inaction by CIR CTA CIR DIR 30 Days 180 Days
30 Days 180 Days Mutually Exclusive CTA Reconsideration to CIR 30 Days
Await decision
Motion for Mutually
Will not toll the CTA 30 Days Await decision of Mutually Denied Inaction by CIR CTA of CIR DIR
Reconsideration Exclusive
appeal to CTA CIR Exclusive
CTA 30 Days 180 Days
Motion for
30 Days Will not toll the CTA 30 Days Await decision of Mutually
Reconsideration
appeal to CTA CIR Exclusive
CTA CTA
30 Days
CTA