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Assessment Process

The document outlines the tax assessment process and a taxpayer's remedies under the National Internal Revenue Code. It details the steps from an initial audit or investigation by a revenue officer, to the potential issuance of a Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD), the taxpayer's right to submit a protest or reply, and options for appeal if the assessment is upheld. These include filing an appeal first with the Court of Tax Appeals (CTA) and potentially further appeal to the Supreme Court, ending the controversy.

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elizafaith
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93 views1 page

Assessment Process

The document outlines the tax assessment process and a taxpayer's remedies under the National Internal Revenue Code. It details the steps from an initial audit or investigation by a revenue officer, to the potential issuance of a Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD), the taxpayer's right to submit a protest or reply, and options for appeal if the assessment is upheld. These include filing an appeal first with the Court of Tax Appeals (CTA) and potentially further appeal to the Supreme Court, ending the controversy.

Uploaded by

elizafaith
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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ASSESSMENT PROCESS AND TAXPAYERS

REMEDIES FROM TAX ASSESSMENT-NIRC


Issuance( of( A u d i t( o r( t a x( If( the( revenue( ocer( nds( sucient( T a x p a y e r ( m a y(
inves6ga6on( by( basis( to( assess( deciency( tax,( a( PAN( submit( ( a( Reply( to(
L e , e r ( o f( shall( be( issued,( except( as( those(
t h e( R e v e n u e( t h e( P A N( w i t h i n(
Authority( Ocer( provided(under(Sec(228(of(the(NIRC(
Ieen((15)(days(
Protest( of( the( FAN( must( be( If(the(taxpayer(was(not(able(to(refute(
made( within( thirty(30)( days( If( the( taxpayers( response(
the( ndings( in( PAN( or( if( he( is( in( i s( m e r i t o r i o u s ,( t h e(
f r o m ( t h e ( r e c e i p t ( o f(
assessment.( Submission( of(
default,(FLD/FAN(shall(be(issued( a s s e s s m e n t( s h a l l( b e(
dismissed(
suppor6ng( documents( within(
sixty( (60)( days( from( ling( of(
protest(( If( the( decision( is( adverse( to( the( taxpayer( or( in( case( of(
inac6on,(he(may(appeal(to(the(CTA(within(thirty((30)(days( The( taxpayer( may( opt( to( le( a(
from( receipt( of( decision( or( lapse( of( the( 180Vday( period.( mo6on(for(reconsidera6on(of(an(
If(the(decision(made(within(one( unfavorable( judgment( and(
hundred(eighty((180)(days(from(ling( Should(the(taxpayer(opt(to(await(for(the(nal(decision(on(
the(disputed(assessment(beyond(the(180(day(period,(the( appeal( the( decision( to( the( CTA(
of(protest(or(submission(of( later( on,( subject( to( the( 30Vday(
documents(is(in(favor(of(the( taxpayer(may(appeal(such(nal(decision(to(the(CTA((within(
thirty((30)(days(from(receipt(of(decision.((( period(to(appeal(
taxpayer,(the(assessment(is(
dismissed(
CTA(Division(decides(
Appeal(to(the(CTA(en(banc(subject( the(appeal(
to(compliance(with(prior(
requirements( Appeal(to(the(Supreme(
Court( End(of(controversy(

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