Taxpayer’s Submission of Tax Returns

BIR issues Letter of Authority

If there is discrepancy, BIR sends Notice of Informal

Conference

If there is no discrepancy, action will NOT be

pursued.

Taxpayer has 15 days to respond from receipt of

notice

If the taxpayer’s response is acceptable, the action

will NOT be pursued.

If the taxpayer’s response is not acceptable or there is no response, it shall be endorsed to Assessment

Division

If the taxpayer’s response is not acceptable or there is no response, BIR shall issue Final Assessment Notice (FAN) & Letter of Demand

Taxpayer has 15 days to respond from receipt of

PAN

BIR issues preliminary assessment notice (PAN)

If the taxpayer’s response is acceptable, the case is

dismissed.

If the taxpayer’s response is acceptable, the case is

dismissed

Taxpayer failed to timely protest, the assessment becomes final, executory

and demandable.

Taxpayer protested within 30 days from receipt of

FAN.

Taxpayer has 30 days to protest from receipt of FAN (request for reconsideration

or reinvestigation)

Taxpayer has 60 days from protest within which to

submit supporting documents

BIR Commissioner has 180 days from receipt of

supporting documents within which to act on the

protest

Taxpayer has 30 days from receipt of BIR’s denial within which to appeal before the CTA Division

BIR Commissioner did not act on the protest/unacted claim/lapse of 180 day period

Taxpayer has 30 days from receipt of BIR’s denial within which to appeal before the CTA Division

Taxpayermay file Petition for Review before the CTA

Division

Petition dismissed. Petition granted. Assessment null and void.

Taxpayer may file M/R within 15 days from receipt of decision

Motion denied. Motion granted. Assessment null and void.

Taxpayer may file Petition for Review before the CTA

En Banc

Petition dismissed. Petition granted. Assessment null and void.

Taxpayer may file M/R within 15 days from receipt of decision

Motion denied. Motion granted. Assessment null and void.

Taxpayer may file Petition for Review before the SC