PRELIMINARY
FINDINGS
Initial computations
by the Revenue
Officer
NOTICE OF INFORMAL
CONFERENCE
Taxpayer
- Informs the taxpayer of the
Failed
preliminary findings of the revenue to Reply
examiner
-invites the taxpayer or its
representative for a conference with
the examiner within 10 to 15 days
from receipt of the letter
BIR
BIR &
& T
Taxpayer
axpayer come
come
to an agreement?
YES
YES
Commissioner
accepts the
explanations
Commissioner
does NOT accept the
explanations
Taxpayer submits a
REPLY w/n 15 days?
END
of
proceedings.
NO
YES
END
Action of the
Commissioner
Resolution of the
assessment based on
the documents:
- Cancellation of the
entire assessment or
- Issuance of a Revised
Assessment
Inaction of the
Commissioner on the
protest within 180
days from the time of
receipt of the relevant
documents
Denial by the
administrative protest
within 180 days from
the receipt of the
relevant supporting
documents
TP fails to appeal
Appeal to the COURT OF TAX
APPEALS
must be made within 30 days from the
denial but in any case within 30 days
from the lapse of the 180 days