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Flowchart of Remedies (NIRC)
Flowchart of Remedies (NIRC)
*Based on the book of Virgilio D. Reyes: “Income Tax Law and Accounting, A New Approach”
Date return was filed, or last day required by law
for filing, if filed before the last day
3 years
Last day to collect (By judicial proceedings only)
Date return was filed, or last day required by law
for filing, if filed before the last day
3 years 5 years
Last day to assess
Last day to collect either by:
Summary proceedings; or
Judicial proceedings
Date of discovery of the falsity, fraud or omission.
10 years
Last day to collect (By judicial proceedings only)
Date of discovery of the falsity, fraud or omission.
10 years 5 years
Last day to assess
Last day to collect either by:
Summary proceedings; or
Judicial proceedings
C. Remedy against an assessment where the BIR did not decide within 180 days
Notice of informal conference Preassessment notice Assessment and demand Submit Supporting Docs
D. Remedy against an assessment where the BIR decided within 180 days
30 days
15 days 15 days 15 days
30 days
2 years
F. Refund of tax erroneously or illegally collected – Case 2
Date of Payment Claim filed with BIR Denial Received Appeal to CTA
30 days
2 years