PROTESTING THE FORMAL LETTER OF DEMAND AND FINAL ASSESSMENT NOTICE

Issuance of the Formal Letter of Demand and Final Assessment Notice (1)

The taxpayer may protest administratively against the Formal Letter of

Demand and Final Assessment Notice (FLD/FAN) within 30 days from
the date of receipt. (2)

The taxpayer may file a

written request for REINVESTIGATION
RECONSIDERATION
reconsideration or A Request for Reinvestigation refers to a plea of
A request for reconsideration refers to a plea of re-evaluation
reinvestigation which re-evaluation of an assessment on the basis of newly
of an assessment on the basis of existing records without need
may involve a question discovered or additional evidence that a taxpayer
of additional evidence. (3)
of fact or of law or both. intends to present in the reinvestigation. (4)

The taxpayer shall submit all

If no protest is filed, the assessment becomes final (5)
relevant supporting documents in
support of his protest within sixty
(60) days from date of filing of the
Request for Reinvestigation. (6)

The Request for Reinvestigation or Reconsideration may be:

1. Granted
2. Denied, in whole or in part
3. Unacted
by the Commissioner’s duly authorized representative or by
the Commissioner himself or herself. If no supporting documents are filed, the assessment
becomes final (7)

Commissioner
Commissioner’s Authorized
Representative

INACTION DENIAL INACTION

DENIAL
GRANTED GRANTED (Commissioner)
(Commissioner)
If the protest is not acted upon by If the protest is denied, in whole
the Commissioner’s duly or in part, by the Commissioner’s If the protest or administrative
If the protest or administrative
authorized representative within duly authorized representative appeal is not acted upon by the
appeal, is denied, in whole or in
one hundred eighty (180) days the taxpayer may, either: Commissioner within 180 days
part, by the Commissioner, the
counted from the (i) date of filing counted from the date of filing of
taxpayer may appeal to the CTA
of the protest (Request for 1. Appeal to the CTA; or the protest or the submission of
within 30 days from the date of
Reconsideration) or from the (ii) 2. Elevate his protest to the documents, the taxpayer may
receipt of the decision.
Commissioner End End either:
date of submission of the relevant
supporting documents, the A motion for reconsideration of
taxpayer may: within 30 days from the date of 1. Appeal to the CTA within 30
the Commissioner’s denial of the
receipt of the decision. (9) days from the expiration of the
protest or administrative appeal,
1. Appeal to the CTA within 180-day period, OR
as the case may be, shall not toll
thirty (30) days after the the 30-day period to appeal to the
expiration of the one hundred 2. Await the final decision of the
CTA. (11)
eighty (180)-day period, Commissioner on the disputed
OR assessment. (12)

2. Await the final decision of the

Commissioner’s duly authorized
representative on the disputed
assessment. (8)

The administrative appeal to the

Commissioner will be through a
request for reconsideration and only
issues raised in the decision of the
Commissioner’s duly authorized
representative shall be entertained by
the Commissioner. (10)

If no appeal is made, the assessment becomes final (13)

Appeal to the CTA (14)

(1) Section 228, National Internal Revenue Code (RA 8424), par. 3; Section 3.1.3 of RR 12-99, as amended
by Section 2 of RR 18-13
(2) Section 228, National Internal Revenue Code (RA 8424), par. 4; Section 3.1.4, par. 1 of RR 12-99, as
amended by Section 2 of RR 18-13
(3) Section 3.1.4, par. 1(i) of RR 12-99, as amended by Section 2 of RR 18-13
(4) Section 3.1.4, par. 1(ii) of RR 12-99, as amended by Section 2 of RR 18-13
(5) Section 3.1.4, par. 6 of RR 12-99, as amended by Section 2 of RR 18-13
(6) Section 228, National Internal Revenue (RA 8424), par. 5; Section 3.1.4, par. 5 of RR 12-99, as amended
by Section 2 of RR 18-13
(7) Ibid
(8) Section 3.1.4, par. 8 of RR 12-99, as amended by Section 2 of RR 18-13
(9) Section 3.1.4, par. 7 of RR 12-99, as amended by Section 2 of RR 18-13
(10) Ibid
(11) Section 3.1.4, par. 9 of RR 12-99, as amended by Section 2 of RR 18-13
(12) Section 3.1.4, par. 10 of RR 12-99, as amended by Section 2 of RR 18-13
(13) Section 3.1.4, par. 7 of RR 12-99, as amended by Section 2 of RR 18-13
(14) Section 228, National Internal Revenue Code, (RA 8424), par. 6