KINDS OF TAX ASSESSMENTS

1.

SELF- ASSESSMENT
This is an assessment wherein the tax is assessed by the taxpayer himself.

2.

DEFICIENCY ASSESSMENT
It is made by the tax assessor himself whereby the correct amount of the tax is determined
after an examination or investigation is conducted. The liability is determined and
assessed for the following reasons:
amount ascertained exceeds that which is shown as the tax by the taxpayer in his
return;
no amount of tax is shown in the return; and
taxpayer did not file any return at all.

3.

ILLEGAL AND VOID ASSESSMENT

It is an assessment wherein tax assessor has no power to assess at all.

4.

ERRONEOUS ASSESSMENT
This is an assessment where the assessor has power to assess but errs in the exercise
thereof.

WHAT IS A DISPUTED ASSESSMENT?

As defined by the Supreme Court in Allied Banking Corp. v. CIR, GR No. 175097:
" A disputed assessment is one wherein the taxpayer or his duly authorized representative
filed an administrative protest against the formal letter of demand and assessment notice within
thirty (30) days from date [of] receipt thereof."