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  • BIR Appeal Process

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    Niño Akeem Amistad
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    This document outlines the Bureau of Internal Revenue (BIR) administrative procedures for tax assessments, including a Letter of Authority that initiates an audit and a series of notices to comply or face penalties. It describes the process from preliminary findings and notices of discrepancy, to issuance of a Preliminary Assessment Notice allowing 15 days to reply, and then a Final Assessment Notice allowing for a 30-day motion for reconsideration and potential reinvestigation with additional documents before a Final Decision and Demand Assessment is released, at which point the taxpayer has 30 days to file an administrative appeal.

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    This document outlines the Bureau of Internal Revenue (BIR) administrative procedures for tax assessments, including a Letter of Authority that initiates an audit and a series of notices to comply or face penalties. It describes the process from preliminary findings and notices of discrepancy, to issuance of a Preliminary Assessment Notice allowing 15 days to reply, and then a Final Assessment Notice allowing for a 30-day motion for reconsideration and potential reinvestigation with additional documents before a Final Decision and Demand Assessment is released, at which point the taxpayer has 30 days to file an administrative appeal.

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    Download as DOCX, PDF, TXT or read online from Scribd
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    7 views1 page

    BIR Appeal Process

    Uploaded by

    Niño Akeem Amistad
    This document outlines the Bureau of Internal Revenue (BIR) administrative procedures for tax assessments, including a Letter of Authority that initiates an audit and a series of notices to comply or face penalties. It describes the process from preliminary findings and notices of discrepancy, to issuance of a Preliminary Assessment Notice allowing 15 days to reply, and then a Final Assessment Notice allowing for a 30-day motion for reconsideration and potential reinvestigation with additional documents before a Final Decision and Demand Assessment is released, at which point the taxpayer has 30 days to file an administrative appeal.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    Motion for Reconsideration of FDDA

    - BIR Tax Assessment


    - VAT Assessment

    BIR Admin procedures

    - LOA is the starting point of the audit


    - Checklist and submit documents, the negotiation process with the BIR begins
    - After the negotiations, BIR will send 1st, 2nd and final notice to comply with the LOA, or else the
    BIR will issue an subpoena deuces tecum which results in a criminal case.
    - Examiner will issue a preliminary finding
    - Notice of Discrepancy
    o Reply within 5 days
    - Examiners have 30 days to examine again or renegotiate
    - If nothing happens, a PAN is issued wherein taxpayer has 15 days to reply
    - Upon FAN, we have 30 days to file Recon for reinvestigation
    o In a motion for reinvestigation, we have 60 days to submit additional supporting
    documents
    - Upon MR, 180 days for the examiner to decide, the FDDA will be issued. MR to CIR or admin.
    Appeal within 30 days.

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