DISPUTING AN ASSESSMENT
1. PAN - reply must be made within 15 days from day of receipt
2. FLD/FAN - within 30 days from date of receipt
3. The BIR is
... [Show More] given 180 days from receipt of complete documents (request for re-investigation) and
from receipt of FAN/FLD (request for reconsideration).
BIR DENIAL OF REQUEST FOR REINVESTIGATION/RECONSIDERATION
1. Judicial appeal - petition filed before the Court of Tax Appeals within 30 days from date of receipt of
notice of denial.
2. Administrative appeal - motion for reconsideration filed before the CIR within 30 days from receipt
of notice of denial.
BIR INACTION WITHIN 180-DAY PERIOD
The taxpayer can file a petition for review before the CTA within 30 days from the lapse of the 180-day
period.
If the CTA denies the motion of the taxpayer, the taxpayer may within 15 days from receipt of the
decision of the CTA shall:
1. File a motion for reconsideration or new trial under the same division.
2. File a petition for review before the supreme court within 15 days from the date of receipt of the
adverse ruling.
CONTENT OF REPLY TO PAN
1. Explanation on matters questioned by the examiner
2. Factual and legal bases supporting the taxpayers position
3. Prayer for full or partial cancellation of PAN.
Requirements for the validity of a protest:
1. The taxpayer musT indicate the natuRe of protest
2. The taxpayer must state the date of the assessment notice.
3. The taxpayer should state the facts, the applicable law, rules and regulations or jurisprudence on
which the protest is based.
4. The protest must be filed by the taxpayer or his/her duly authorized representatives, in person
through registered mail with return card with the Regional Director, Assistant Regional Director,
Assistant CommisSioner - LTS or Assistant CommisSioner - Enforcement Service, as the case may be.
SUSPENSION OF THE PRESCRIPTIVE PERIOD
The 60 day applies only for request for re-investigation but not to request for reconsideration. [Show Less]