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  • Tax Assessment Appeals and Remedies Process

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    elizafaith
    42 vues1 page
    The document outlines the tax assessment process and a taxpayer's remedies under the National Internal Revenue Code. It details the steps from an initial audit or investigation by a revenue officer, to the potential issuance of a Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD), the taxpayer's right to submit a protest or reply, and options for appeal if the assessment is upheld. These include filing an appeal first with the Court of Tax Appeals (CTA) and potentially further appeal to the Supreme Court, ending the controversy.

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    Taxation

    Titre original

    Assessment Process

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    The document outlines the tax assessment process and a taxpayer's remedies under the National Internal Revenue Code. It details the steps from an initial audit or investigation by a revenue officer, to the potential issuance of a Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD), the taxpayer's right to submit a protest or reply, and options for appeal if the assessment is upheld. These include filing an appeal first with the Court of Tax Appeals (CTA) and potentially further appeal to the Supreme Court, ending the controversy.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    42 vues1 page

    Tax Assessment Appeals and Remedies Process

    Transféré par

    elizafaith
    The document outlines the tax assessment process and a taxpayer's remedies under the National Internal Revenue Code. It details the steps from an initial audit or investigation by a revenue officer, to the potential issuance of a Preliminary Assessment Notice (PAN) or Formal Letter of Demand (FLD), the taxpayer's right to submit a protest or reply, and options for appeal if the assessment is upheld. These include filing an appeal first with the Court of Tax Appeals (CTA) and potentially further appeal to the Supreme Court, ending the controversy.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

    ASSESSMENT PROCESS AND TAXPAYERS

    REMEDIES FROM TAX ASSESSMENT-NIRC


    Issuance( of( A u d i t( o r( t a x( If( the( revenue( ocer( nds( sucient( T a x p a y e r ( m a y(
    inves6ga6on( by( basis( to( assess( deciency( tax,( a( PAN( submit( ( a( Reply( to(
    L e , e r ( o f( shall( be( issued,( except( as( those(
    t h e( R e v e n u e( t h e( P A N( w i t h i n(
    Authority( Ocer( provided(under(Sec(228(of(the(NIRC(
    Ieen((15)(days(
    Protest( of( the( FAN( must( be( If(the(taxpayer(was(not(able(to(refute(
    made( within( thirty(30)( days( If( the( taxpayers( response(
    the( ndings( in( PAN( or( if( he( is( in( i s( m e r i t o r i o u s ,( t h e(
    f r o m ( t h e ( r e c e i p t ( o f(
    assessment.( Submission( of(
    default,(FLD/FAN(shall(be(issued( a s s e s s m e n t( s h a l l( b e(
    dismissed(
    suppor6ng( documents( within(
    sixty( (60)( days( from( ling( of(
    protest(( If( the( decision( is( adverse( to( the( taxpayer( or( in( case( of(
    inac6on,(he(may(appeal(to(the(CTA(within(thirty((30)(days( The( taxpayer( may( opt( to( le( a(
    from( receipt( of( decision( or( lapse( of( the( 180Vday( period.( mo6on(for(reconsidera6on(of(an(
    If(the(decision(made(within(one( unfavorable( judgment( and(
    hundred(eighty((180)(days(from(ling( Should(the(taxpayer(opt(to(await(for(the(nal(decision(on(
    the(disputed(assessment(beyond(the(180(day(period,(the( appeal( the( decision( to( the( CTA(
    of(protest(or(submission(of( later( on,( subject( to( the( 30Vday(
    documents(is(in(favor(of(the( taxpayer(may(appeal(such(nal(decision(to(the(CTA((within(
    thirty((30)(days(from(receipt(of(decision.((( period(to(appeal(
    taxpayer,(the(assessment(is(
    dismissed(
    CTA(Division(decides(
    Appeal(to(the(CTA(en(banc(subject( the(appeal(
    to(compliance(with(prior(
    requirements( Appeal(to(the(Supreme(
    Court( End(of(controversy(

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