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TaxRem - RR 26-2016 - Disputed Assessments PDF
TaxRem - RR 26-2016 - Disputed Assessments PDF
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A taxpayer rnust i:e given an op:porir"inity, if he/she/it so chooses,
to explain his/heriits objection to an essessrnent ancj present
necessary Cocurnent irr suppori his/her/its objection, befci"i: a
FnDA is issued.
t-), Within thirty (30) days from receipt of the FLD/FAN, the taxpayer
shall either:
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i t-J. A request for Reinvestigation shall be available in a proiest to a
FANIFLD only. After the issuance of a FDDA, a request ioi
Reinvestigation shall no longer be available as a taxpayer
rernedy.
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I . All the periods provided for under RR No.18-2013 is mandatory
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and non-extendible
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After ihe issuance of the FDDA, the taxpayer !"nay accept ancl
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Paynrent Forrn 0605 strali he prepared, filed and paid'for tire
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a$$es$rnent ircct-.pied antJ settled by ihi: ta;<pay*r. lf ihe FDDA
were Issu,:ci by tlre Corrtrnissir:lir:r',; dllly authoi-izeci
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representative, the taxpayer shall within thirty (30) days from
receipt of the FDDA file a rnotion for reconsideration with the
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Commissioner of lnternal Revenue or appeal to the Courl of
Appeal. ln appealing the protest to the Couri of Tax Appeal, ihe
taxpayer shall manifest and siate that the appeal pertains oniy to
the portion of the FDDA noi seitled and paid and attached to their
appeal a cCIoy of the duly 'filed and paid Payment [:orm 0605.
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I lr Appeal to the Commissioner or to the Court of Tax Appeal of the
FDDA, shall not preclude the taxpayer from voluntarily settling
the assessment, partially or fuliy. Payment Form 0605 shail be
duty prepared, filed and paid and the taxpayer shall manifest
before the Court of
'fax Appeal the fact of settlement of the
assessment, partially or fr-rlly, present the duly filed and paid
Payment Form 0605, and file a motion for dismissal with
prejudice as to the assessment r:r portions thereof that has been
settled and paid ott the ground that the appealed dispt:ted
assessment has become moot and academic.
it. FaiIure of the texpayer to fiie & veiid prot*st within thirty*
(30) Ceys from rec*ipt of ih,:: Forrnfil Letter cf D*rfiancl
and Final Assessrnent l{otice (f LDli-AN);
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Failur* of i['l* l*xpaysr to al5,,p*el tc th* (,*i'irffiiss!*r:er fff
-[ax Appsalri (*TAi
Internfil $:tcry*n ue *r lhc tou rt of
'ovithin ii:irty (30) Cmys frorr d;*te CIi'i"cceipt sf tlie F*il4
issueC by lhe Lj*rnrnissir:ner'$ eiul,; auih*rixeci
rep rese ntati\,,3;
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AII revenue issuances and portions thereof inconsistent with this Order
are hereby amended or repealed accordingly.
lv. ffig':ffiffir:-$'HVITY
-this (}rri*r
$hetl take effect lr-nmedi*tcly.
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