Dianne R.

Padolina
PROCEDURE FOR ASSESSMENT:
Notice of Informal Conference

w/in 15 days from receipt of notice

FILE A REPLY

FAILED TO FILE A REPLY

FILED A REPLY

SEND NOTCIE AGAIN

PRELIMINARY NOTICE OF
ASSESSMENT (PAN)

15 days upon receipt of PAN

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FAILED TO FILE A REPLY

REPEAT PAN

DECLARE IN DEFAULT, SEND

FORMAL LETTER OF
DEMAND AND NOTICE TO
PAY TAX (FAN)

w/in 30days from receipt of FAN

FILE
A PROTEST:
FILE
A PROTEST:
2 KINDS
OFOF
PROTESTS:
2 KINDS
PROTESTS:
(1)(1)
Motion
forfor
reconsideration
Motion
reconsideration
-60-60
day
period
NOT
applicable
day
period
NOT
applicable
(2)(2)
Motion
forfor
reinvestigation

Motion
reinvestigation
6060
days
from
filing
of of
protest
days
from
filing
protest

SUBMIT COMPLETE SET OF

DOCUMENTS

BIR IS GIVEN 180 DAYS TO

DECIDE

PROTEST IS DENIED; or
180 HAS LAPSED

W/in 30 days from denial/lapse

APPEAL to the Court of Tax
Appeals IN DIVISION

W/in 15 days from receipt

Motion for Reconsideration with
the DIVISION

W/in 15 days from receipt

APPEAL to the Court of Tax
Appeals EN BANC

W/in 15 days from receipt

APPEAL to the
SUPREME COURT