Dianne R.

Padolina

BIR

Procedure for Assessment

Prospective Assessment/
Pre Assessment Notice

Taxpayer

Sends Notice for Informal

Conference
File a reply

Within 15 days from receipt of

notice

Failed to Fail a

Preliminary
Notice of
Assessment

Filed a

Send notice
again
File a reply

Within 15 days from receipt of

notice
Failed to Fail a
Reply

Filed a

Repeat PAN
Issues Formal
Letter of
Assessment

Declare in
default
File a Protest
Within 30 days from receipt of
(FAN)
Submit complete set of
documents
Within 60 days from filling of
No supporting documents
assessment becomes final
BIR is given 180 days to
decide

Denies Taxpayers protest

or ignores the supporting
document

Protest is denied or 180 days

Within the 30 days from denial or

lapse
Appeal to the Court of Tax
Within form 15 days from receipt
Motion for reconsideration with

Within form 15 days from

receipt

Within form 15 days from

receipt
Appeal to the Supreme