ADMINISTRATIVE AND JUDICAL

PROTEST
ADMINISTRATIVE PROTEST
Phase 1: Assessment, Informal Conference, Issuance of PAN, and Response to PAN
Taxpayer is found
liable for deficiency
taxes
BIR issues Notice of
Informal
Conference
Informal Conference
30 d from receipt of Notice

BIR issues PAN

Taxpayer responds
15 d from receipt
BIR issues FLD/FAN
15 d from Response

Taxpayer does not

respond
BIR issues FLD/FAN
after lapse of 15 d

Assessment and issuance of PAN 15 d 15 d

ADMINISTRATIVE PROTEST
Phase 2: Protest of FLD/FAN
BIR issues
FLD/FAN
Taxpayer does not Final &
protest Executory

Taxpayer protests
w/in 30 d from receipt

Taxpayer submits
Request for
additional supporting docs
Reinvestigation
w/in 60 d
CIR issues FDDA
w/in 180 d from submission of additional supporting documents
Taxpayer protests
w/in 30 d from
receipt

Taxpayer does
not protest
Final &
Executory
CIR/CIR Rep/CTA

FAN/FLD 30 d 60 d 180 d 30 d
ADMINISTRATIVE PROTEST
Phase 2: Protest of FLD/FAN
BIR issues
FLD/FAN
Taxpayer protests
w/in 30 d
from receipt

Request for Taxpayer does not submit

Reinvestigation additional supporting docs.

CIR issues FDDA

after lapse of 60 d period.
Taxpayer protests
w/in 30 d from
receipt

Taxpayer does Final &

not protest Executory

CIR/CIR Rep/CTA
FAN/FLD 30 d 60 d 30 d
ADMINISTRATIVE PROTEST
Phase 2: Protest of FLD/FAN
BIR issues
FLD/FAN
Taxpayer protests
w/in 30 d
from receipt

Request for CIR issues FDDA

Reconsideration w/in 180 d from filing of protest
Taxpayer protests
w/in 30 d from
receipt

Taxpayer does Final &

not protest Executory

CIR/CIR Rep/CTA

FAN/FLD 30 d 180 d 30 d
 ADMINISTRATIVE PROTEST
Phase 2: Protest of FLD/FAN (in case protest is filed with CIR Representative)
Taxpayer files protest w/
CIR Representative
CIR representative
denies protest
Taxpayer does not appeal Final &
to CIR Executory

Taxpayer appeals to CIR

w/in 30

CIR denies
protest

Taxpayer does not appeal Final &

to CTA Executory

Taxpayer appeals to CTA

w/In 30 d

CIR Rep denies protest 30 d 30 d

ADMINISTRATIVE PROTEST
Phase 3: Protest of FLD/FAN in case of inaction
CIR does not act
w/in 180 d period

Taxpayer does not appeal Final &

to CTA Executory

Taxpayer appeals to CTA

w/In 30 d

CIR issues FDDA

beyond 180 d period
Taxpayer does not appeal Final &
to CTA Executory

Taxpayer appeals to CTA

w/In 30 d

180 d 30 d

30 d
JUDICIAL PROTEST
Phase 1: Filing of Petition for Review to Pre-Trial Conference
Receipt of
FDDA

Taxpayer files Petition

w/in 30 d

CTA issues subpoena

to CIR
CIR Answer
w/in 15 d of receipt

CTA to issue
Notice of PTC
Pre-Trial Briefs
3-5 d before PTC

Pre-Trial Conference
w/in 4 to 6 weeks after issuance of Notice

FDDA 30 d 15 d 4 to 6 weeks
JUDICIAL PROTEST
Phase 2: Pre-Trial Conference to Trial Proper
Pre-Trial
Conference
Taxpayer
files Motion to
Commission ICPA

Hearing on the Motion

Taxpayer to present witnesses

during Commissioner’s hearing

CTA issues
Pre-Trial Order

Taxpayer files Formal Offer

of Evidence (FOE)

CIR submits
Comment

Pre-Trial Trial Proper

 JUDICIAL PROTEST
Phase 3: Trial Proper to Decision of CTA Division
CIR files Formal Offer
of Evidence (FOE)

Taxpayer submits
Comment

Parties submit their

respective Memoranda

CTA Division
Renders decision

Taxpayer does not file Final &

MR Executory

Taxpayer files MR
w/in 15 d

CTA Division issues

Resolution on MR

Trial Proper 15 d
 JUDICIAL PROTEST
Phase 4: Appeal from Resolution of CTA Division to CTA En Banc
CTA Division
Resolution on MR
Final &
No Petition for Review Executory

Petition for Review filed

w/ CTA En Banc w/in 15 d

CTA EB issues Resolution

for CIR to file Comment
CIR files Comment on
Petition
CTA En Banc
Decision

CTA Division
15 d Proceedings after Petition is filed
Resolution
JUDICIAL PROTEST
Phase 5: Appeal from Resolution of CTA En Banc to the Supreme Court
CTA En Banc
Decision

Final &
No MR filed Executory

Taxpayer files MR
w/in 15 d

CTA EB issues
Resolution on MR
No Petition for Review filed Final &
w/ SC Executory

Petition for Review filed w/ SC

w/in 15 d
SC issues Resolution for CIR to
file Comment

CTA En Banc
15 d 15 d Proceedings after Petition is filed
Decision
JUDICIAL PROTEST
Phase 6: Decision of the Supreme Court to MR on the Decision
CIR files Comment
on Petition
Parties submit
Memoranda

SC issues Decision

Final &
No MR filed
Executory

Taxpayer files MR
w/in 15 d
SC issues Resolution on
MR

Proceedings after Petition is filed 15 d