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    Flowchart of Remedies For Assessment

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    GEiA Dr.
    The document outlines the procedure for assessing taxes, including: 1) Taxpayers receive a notice of informal conference and have 15 days to file a reply or receive a preliminary notice of assessment. 2) They then have 15 days to file a reply to the preliminary notice or be declared in default and sent a formal demand letter. 3) Taxpayers can then file one of two types of protests within 30 days and submit documents, with the BIR having 180 days to make a decision before an appeal can be made.

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    Flowchart of Remedies For Assessment

    Uploaded by

    GEiA Dr.
    896 views1 page
    The document outlines the procedure for assessing taxes, including: 1) Taxpayers receive a notice of informal conference and have 15 days to file a reply or receive a preliminary notice of assessment. 2) They then have 15 days to file a reply to the preliminary notice or be declared in default and sent a formal demand letter. 3) Taxpayers can then file one of two types of protests within 30 days and submit documents, with the BIR having 180 days to make a decision before an appeal can be made.

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    Flowchart of Remedies for Assessment

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    The document outlines the procedure for assessing taxes, including: 1) Taxpayers receive a notice of informal conference and have 15 days to file a reply or receive a preliminary notice of assessment. 2) They then have 15 days to file a reply to the preliminary notice or be declared in default and sent a formal demand letter. 3) Taxpayers can then file one of two types of protests within 30 days and submit documents, with the BIR having 180 days to make a decision before an appeal can be made.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    896 views1 page

    Flowchart of Remedies For Assessment

    Uploaded by

    GEiA Dr.
    The document outlines the procedure for assessing taxes, including: 1) Taxpayers receive a notice of informal conference and have 15 days to file a reply or receive a preliminary notice of assessment. 2) They then have 15 days to file a reply to the preliminary notice or be declared in default and sent a formal demand letter. 3) Taxpayers can then file one of two types of protests within 30 days and submit documents, with the BIR having 180 days to make a decision before an appeal can be made.

    Copyright:

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    of 1

    PROCEDURE FOR ASSESSMENT:

    Notice of Informal Conference

    w/in 15 days from receipt of notice

    FILE A REPLY

    FAILED TO FILE A REPLY FILED A REPLY

    SEND NOTCIE AGAIN PRELIMINARY NOTICE OF ASSESSMENT


    (PAN)

    15 days upon receipt of PAN


    FILE A REPLY

    FAILED TO FILE A REPLY

    REPEAT PAN DECLARE IN DEFAULT, SEND FORMAL


    LETTER OF DEMAND AND NOTICE TO PAY
    TAX (FAN)

    w/in 30days fr receipt of FAN

    FILE A PROTEST:

    2 KINDS OF PROTESTS:
    (1) Motion for reconsideration-60 day period NOT applicable

    (2) Motion for reinvestigation –60 days from filing of protest

    SUBMIT COMPLETE SET OF DOCUMENTS

    BIR IS GIVEN 180 DAYS TO DECIDE

    PROTEST IS DENIED; or 180 HAS LAPSED

    W/in 30 days from denial/lapse

    APPEAL to the Court of Tax Appeals IN DIVISION

    W/in 15 days from receipt

    Motion for Reconsideration with


    the DIVISION

    W/in 15 days from receipt


    APPEAL to the Court of Tax
    Appeals EN BANC

    W/in 15 days from receipt


    APPEAL to the
    SUPREME COURT

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