Letter of Authority with First Request of Presentation Table Notice for Informal Conference Preliminary Assessment Notice

Checklist of Requirements of Documents/Records Assessment (with option to reply/settle) (with option to reply/settle)
Within 120 Reply must be made within 30 days Reply must be made within 15 days
and/or date stated in the notice

Second Notice
Final Assessment Notice Formal Letter of Demand
(with option to reply/settle) (with option to protest/settle)
If the taxpayer replied in accordance with RR 18-2013 If the taxpayer did not reply; If the taxpayer replied
Third and Final Notice but not within the prescribed reply under the Rules
Reply must be made within 30 days
and Regulations of Administrative appeal
Reply must be made within 30 days
Subpoena Duces Tecum

Legal Division Reinvestigation Protested Not Protested

Department of
If Protest was acted within Reconsideration Final, Demandable and
Justice/Regional Trial If Protest was not acted
180 days Executory
Court for Tax Evasion within 180 days
To submit additional docs within
60 days from the filing of protest Final Decision on Disputed
Assessment
Reconsideration Reinvestigation
Within 30 days Date of submission
Date of filing
of Docs
of protest
If Protest was accepted by the If Protest was denied by the
CIR/Authorized Representative CIR/Authorized Representative

Wait and Do nothing CTA Within 30 days Within 30 days

Close Case CTA Motion for Reconsideration

X - date
of filing

CTA En Banc

Supreme Court
ASSESSMENT FLOWCHART