ALAMIN BIR (FAN, FLD, FAN)!!! Preliminary Assessment Notice+Final As Notice & Final Letter of Demand

ADDITION/CORRECTION PLEASE READ:

“requests for reinvestigation, the taxpayer shall submit all relevant supporting documents in support of his protest within sixty (60) days from date of filing of his letter of protest, otherwise, the assessment shall become final. The term “relevant supporting documents” refer to those documents necessary to support the legal and factual bases in disputing a tax assessment as determined by the taxpayer. The sixty (60)-day period for the submission of all relevant supporting documents shall not apply to requests for reconsideration. Furthermore, the term “the assessment shall become final” shall mean the taxpayer is barred from disputing the correctness of the issued assessment by introduction of newly discovered or additional evidence, and the FDDA shall consequently be denied.”

Ibig sabihin need po tayo mag submit ng proof documents within 60days from request for Re-Investigation otherwise Protest alone will be denied


RR 18-2013
Taxpayer’s Bill of Rights

1. Preliminary Assessment Notice (PAN)
Time: 15 days from receipt of PAN
Lapse: Consider Default
Type: File protest Legal and Factual Basis
Tips: a. Attack Procedural Integrity (Technicalities) – Law + Rules and Regulations
b. Attack the Computations and DF – (Internal + External Accountant)


2. Formal Letter of Demand (FLD) and Final Assessment Notice (FAN)
Time: 30 days
Lapse: FLD FAN shall become FINAL & EXECUTORY
Type:
• Request for Reconsideration – Plea of re-evaluation without need of additional evidence
• Reinvestigation – re-evaluation newly discovered or additional evidence.
Time: 60 days from date of filing protest
Submit: Proof documents
Laps: Denial of your FDDA

Reinvestigation – Indicate in your protest otherwise protest shall be considered void and without force and effect:
1. Specify new or additional evidence or issue
2. Date of assessment notice
3. Legal Basis (Tax Code, IRR, Jurisprudence)
4. TP only disputes against validity of some issues raised issue shall become final & executory.


CTA / APPEAL TO CIR