FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 1 of 12 1, REMEDIES UNDER THE NATIONAL INTERNAL REVENUE CODE A. Assessments (Section 228, NIRC) OPTIONS OF TAXPAYER IF RECONSIDERATION 1. HAIR denies Protest: 1 ays 180 day Sides pot 15 days 30 days @—_——® See ee Period within CIR or a Authorized Representative : vov v todecide FODA ! 108 || PAN FLD/ Ma NOTE: Taxpayer may file a Motion for Reconsideration with the CIR but it shal not tollthe 20-day period to appeal tothe CTA. IF REINVESTIGATION 60 days 180 days 2. If authorized representative denies Protest: eee ee i 30.doy soda | Documents ! to deci x0 decide Se eo FDDA | MRwith CIR | | Petition for Review with | = | CTA Division } 3. IfCIR or authorized representative does not act within the 180-day 2. File a Petition for Review within 30 days; or 30 days Lapse of 180-day period | | petition for Review with | (deemed denial | cTADivision ! b. Await for FDDA Follow procedure in either I(A)(2) or (A)(2)FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes B. Recovery of Erroneously or Illegally Collected Taxes and/or Penalties (Section 229, NIRC) 2years a v NOTE: Both the administrative and the judicial - = =1 —claimmustbe fled within the two-year period Date of Payment Petition for | " year Pe or Withholding of Review with | Tax CTADWision | File Administrative Claim with CIR, (before Judicial Claim} C. VAT Refund/Credit (Section 112, NIRC) GETIONS OF TAXPAYER: 1. If CIR or authorized Representative denies claim: 30 days 2 years 120 days ot e—--® (considered a denial) v Period to [peni| re “1 | Petition for | Close of the | File | Review with | Taxable Quarter | Administrative pom Division when de | Claim with CIR ! \ and submit | 2 relevant sales M comneles | were made, ee 1 ia | documents | eee cece a eo e NOTE: Only the administrative claim must be v v filed within the two-year period. ooh Lapse of 120-day period | Petition for | Review with | ' t CTA Division | Page 2 of 12FLOWCHART OF TAX REMEDIES by Pierre Martin D. Reyes Page 3 of 12 I, REMEDIES UNDER THE LOCAL GOVERNMENT CODE A. Local Business Tax 1, Assessment 1. If $ P300,000 (or < P400,000 for Metro Manila) 60 days 60 days 1 15 days 15 days 30 days a > > > o—_e—e___—-© J L___, ronoso 7 7 5 1 Notice of | | Protest to | decide ' Assessment | | Local ! Denial by | Appeal | ‘Appeal | Treasurer iT or | tomrc | ini - Lapse of a 60 days 2. If > P300,000 (or > P400,000 for Metro Manila) NOTE: The period to appeal shall be Interrupted by a timely motion for new trial tn 30 days ‘or reconsideration. In any case, ifthe motion is denied, the movant has a fresh ase m period of 15 days from receipt or notice of arder denying or dismissing the eee motion for reconsideration within whieh to file the appeal. (Neypes Doctrine] Denial by Petition Toor tor Lapse of Review ee to the iid cma Division