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Issuance of the Preliminary Assessment Notice (PAN) (RR 12-99, as amended…
Issuance of the Preliminary Assessment Notice (PAN) (RR 12-99, as amended by RR 18-13, Sec. 3.1.1)
Exceptions:
- Finding for any deficiency tax is the result of mathematical error in the computation
- Discrepancy has been determined between the tax withheld and the amount of tax remitted by the withholding agent
- When a taxpayer who opted to claim a refund or tax credit of excess credit withholding tax for a taxable period was determined to have carried over and automatically applied the same amount claimed against the estimated tax liabilities for the taxable quarter or quarters of the succeeding taxable year or
- When the excise tax due on excisable articles has not been paid
- When an article locally purchased or imported by an exempt person has been sold, traded or transferred to non-exempt persons (NIRC, 228)
Taxpayer
PAY as provided in the PAN (RR 12-99, as amended by RR 18-13, Sec. 3.1.1)
RESPOND within 15 days from date of receipt. (RR 12-99, as amended by RR 18-13, Sec. 3.1.1)
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Fails to respond within 15 days from receipt of PAN = DEFAULT (RR 12-99, as amended by RR 18-13, Sec. 3.1.1).
BIR shall issue a Formal Letter of Demand and Final Assessment Notice (FLD/FAN) within 15 days from filing the response (RR 12-99, as amended by RR 18-13, Sec. 3.1.3).
Taxpayer
PROTEST administratively within 30 days from receipt (RR 12-99, as amended by RR 18-13, Sec. 3.1.4)
Request for Reinvestigation (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
Submit all relevant supporting documents for protest within 60 days, or else the FLD/FAN is final (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
CIR has 180 days to act on the protest (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
CONFIRM Protest (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
DENY Protest (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
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Protest NOT ACTED UPON (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
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Request for Reconsideration (RR 12-99, as amended by RR 18-13, Sec. 3.1.4)
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PAY as provided in the PAN (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).
Fails to file a protest within 30 days from receipt of FLD/FAN = DEFAULT (RR 12-99, as amended by RR 18-13, Sec. 3.1.4).