Taxpayers Submission of Tax Returns BIR issues Letter of Authority

If there is discrepancy, BIR sends Notice of Informal Conference Taxpayer has 15 days to respond from receipt of notice

If there is no discrepancy, action will NOT be pursued.

If the taxpayers response is not acceptable or there is no response, it shall be endorsed to Assessment Division

If the taxpayers response is acceptable, the action will NOT be

BIR issues preliminary assessment notice Taxpayer has 15 days to respond from receipt of PAN If the taxpayers response is not acceptable or there is no response, BIR shall issuehas Final Taxpayer 30 days Assessment Notice to protest from receipt (FAN) & Letter of of FAN (request for reconsideration or reinvestigation)

If the taxpayers 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 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 BIR Commissioner did not act on the protest/unacted claim/lapse of 180 day period If the taxpayers response is acceptable, the case is dismissed

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

Taxpayer has 30 days from receipt of BIRs 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