No Inform concerned

BIR officer and

formalize request
for cancelation of
Release of LOA Only one LOA is other LOAs Yes Dismissed if the
issued? response is
acceptable
120 30 10 15 BIR cancels the
Yes Submit books Conduct of Reporting on Notice of Discussion of PAN Does the Yes docket
of accounts Audit results of Discrepancy Discrepancy taxpayer
Examination examination respond? Yes Does the
No
15 FAN
30 Does the
taxpayer Request for
reconsideration 180
agrees? Assessment is either
taxpayer
replies? No Taxpayer lose No Yes cancelled, revised, or
enforced
Submit additional
Request for Does the
right to refute
findings
reinvestigation documents and sign
waiver of Statutes of
FDDA taxpayer
60 Limitation agrees? No Appeal
30 to CTA