ASSESSMENT CYCLE 1. 3. 4.

2. Tax audit by BIR

Filing of tax return

Law prescribes due date 120 days + 120 days

Informal Conference Preliminary Assessment Notice (PAN) 5. Reply to PAN 6. Final Assessment Notice (FAN) 7. Protest to FAN 8. Supplemental Protest 9. BIR ACTION Cancel assessment Deny protest Revise assessment 10. BIR INACTION 11. Appeal to CTA days 12. Motion for Recon-CTA 13. Appeal to CTA en banc 14. Appeal to Supreme Court

15 days from 3 years to 10 30 days from 60 days from

receipt years receipt filing of protest

180 days from filing of protest, or supplemental protest, if any 30 days from date of receipt of denial of protest or lapse of 180 15 days from date of receipt 15 days from date of receipt 15 days from date of receipt