Vous êtes sur la page 1sur 1

David Cagahastian

December 2, 2013
The Bureau of Internal Revenue (BIR) has issued Revenue Regulation No. 18-2013 d
oing away with the "informal conference" previously accorded to taxpayers disput
ing findings that he owes deficiency taxes to the government.
The new revenue regulation deleted the due process requirement of providing an i
nformal conference to a taxpayer disputing an assessment for deficiency taxes. B
efore the new Revenue Regulation No. 18-2013 was issued, the informal conference
used to be the venue where the taxpayer is afforded an opportunity to present h
is side of the case.
The following section of Revenue Regulation No. 12-99 was deleted.
"Sec. 3.1.1. Notice for informal conference.-- The Revenue Officer who audited t
he taxpayer's records shall, among others, state in his report whether or not th
e taxpayer agrees with his findings that the taxpayer is liable for deficiency t
ax or taxes.
"If the taxpayer is not amenable, based on the said Officer's submitted report o
f investigation, the taxpayer shall be informed, in writing, by the Revenue Dist
rict Office or by the Special Investigation Division, as the case may be (in the
case of Revenue Regional Offices) or by the Chief of Division concerned (in the
case of the BIR National Office) of the discrepancy or discrepancies in the tax
payer's payment of his internal revenue taxes, for the purpose of "Informal Conf
erence," in order to afford the taxpayer with an opportunity to present his side
of the case."
Now, with the new revenue regulation that is about to take effect, the first tim
e when a taxpayer's side of the case shall have been heard would be when a Forma
l Letter of Demand and Final Assessment Notice (FLD/FAN) had already been served
to him.
With the deletion of the provision that affords the taxpayer an informal confere
nce, the mandatory requirement of issuing a Preliminary Assessment Notice (PAN)
could be issued by the Commissioner of Internal Revenue or her duly authorized r
epresentative even without affording the taxpayer disputing the assessment to pr
esent his side of the case in an informal conference.
The time when a taxpayer can file a protest to the assessment is within thirty d
ays from receipt of the FLD/FAN. He may file either a request for reconsideratio
n, which is a plea for re-evaluation of the assessment on the basis of existing
records without need of additional evidence; or a request for reinvestigation, w
hich, in effect, shall be the first time when the taxpayer may back up his prote
st with newly discovered or additional evidence to be presented during the reinv