1.

An omission or failure to file the return

2. If there was a return filed, it was
Issuance of Letter of Authority (LOA)
fraudulent, or;
3. The return was false LOA informs the taxpayer that a certain revenue officer (RO) is authorized to examine the books of accounts and
other accounting records; it must be served within 30 days from the date of issuance

Deadline of Submission of Tax Return

Issuance of Notice of Informal Conference (NIC)

If there is no
NIC is issued if the taxpayer is not amenable with the submitted report of investigation of the RO deficiency, the
Taxpayer filed the return on time and it is concerned. The conference shall be in no case extend beyond 30 days from the receipt of the notice. The action will not be
Taxpayer has 15 days to respond from the receipt of notice. pursued
not fraudulent or false

If the taxpayer is still liable for the deficiency and is not amenable or there was no response, the If the taxpayer's
case will be endorsed within 7 days from the conclusion of the Inforrmal Conference to the response is
Payment of Taxes Assessment Division of the Revenue Regional Office/Commissioner or his duly authorized acceptable, the action
representative for issuance of deficiency tax assessment will not be pursued

Issuance of Preliminary Assessment Notice (PAN)

PAN is issued any time prior to expiration of period to assess. The taxpayer has a
non-extendable period of 15 days from the receipt of the PAN to file a Reply.
Section 228 of the NIRC provided cases wherein PAN is not required

Reply /Position Papers against the PAN

If the taxpayers is in default The taxpayer shall within 15 days from the receipt by the taxpayer of the PAN
submit his reply/position paper
Pay/Collection of Taxes within 30 days upon
receipt of the FAN
Issuance of Formal Letter of Demand (FLD) and Final Assessment Notice (FAN)
If the taxpayer fails to timely reply to the PAN, the taxpayer shall be declared in default, the FAN will be issued within a short period after
the end of the 15 day period.
If the taxpayers shall file a protest
If the taxpayer replies to the PAN (and disagrees with the findings of the BIR), the FAN will be issued within 15 days after the recepit by the
Protest must be filed within 30 days upon BIR of the taxpaye's reply to the PAN.
receipt of the FAN

Protest against the FLD and FAN ( Request for Consideration or Reinvestigation )
Protest shall be made within 30 days from the receipt of the FLD and FAN otherwise the deficiency tax assessments become final and executory (collectible)
Motion for Reconsideration
The CIR or authorized representative shall decide within 180 days from the filing of the request
Motion for Reinvestigation
The taxpayer shall submit all relevant supporting documents within 60 days from the date of actual filing of the protest againts the FAN .The CIR or authorized
representative shall decide within 180 days from submission of the last supporting otherwise the assessment shall become final by operation of law and shall be barred
from disputing the correctness of the iassessment, he is deemed to have lost the chance to present this evidence

Final Decision on the Disputed

Assessment (FDDA)
The CIR shall make a decision on the
protest to the FLD/FAN

If CIR Denies protest If protest is not acted on (no decision) by by the end of 180 day period
The taxpayer can file its appeal (Petition for Review) to the CTA The taxpayer can file appeal (Petiotion for Review) the inaction of the CIR
within 30 days from the receipt of the denial or file an appeal to the CTA within 30 days from the expiry of the 180-day period or wait
(request for reconsideration) with the CIR (no submission of for the decision of the CIR. If the CIR denied the protest after the expiry of
documents, only a position paper may be filed). The ater appeal the 180 days ,same process will be followed when the CIR denies protes.
shall not toll the 30 day period to the CTA.

Decision of the CTA Division

The Taxpayer may file a Motion for
Reconsideration within 30 days from receipt
of denial/lapse of 180 days/decision

Decision of the CTA en banc

The taxpayer can appeal the
decision of the CTA decision
within 30 days from receipt of
the decision/ resolution/order

Decision of the Supreme Court

The taxpayer can appeal the decision of the CTA en banc
within 30 days from receipt of the decision/ resolution/order
to the Supreme Court by a Petition for review on Certiorari

TAXATION 2
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KHRISTINE CAMILLE RAMOS
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