Remedies under the National Internal Revenue Code

Letter of Authority (LOA)

The process begins with a Letter of Authority (LOA).

Preliminary Assessment Notice (PAN)

A Preliminary Assessment Notice (PAN) is issued.

Reply

The taxpayer has 15 days to reply to the PAN.

Final Letter of Demand (FLD) / Final Assessment Notice (FAN)

The BIR issues a Final Letter of Demand (FLD) / Final Assessment Notice (FAN).

Protest

The taxpayer must file a protest within 30 days of receiving the FLD/FAN.

Request for Reconsideration

A type of protest that can be filed by the taxpayer.

Request for Reinvestigation

Another type of protest that can be filed by the taxpayer.

BIR Decision Period (Reconsideration)

The Commissioner of Internal Revenue (CIR) or their representative has 180 days from the filing of the protest to decide.

Document Submission (Reinvestigation)

The taxpayer has 60 days from filing the protest to submit all relevant supporting documents.

BIR Decision Period (Reinvestigation)

The CIR or their representative has 180 days from the submission of documents to decide.

Final Decision on a Disputed Assessment (FDDA)

You will receive a Final Decision on a Disputed Assessment (FDDA) if the CIR denies the protest.

Petition for Review

You have 30 days from receiving the FDDA to file a Petition for Review with the CTA Division.

Motion for Reconsideration (MR)

Filing a Motion for Reconsideration (MR) with the CIR will not stop the 30-day clock to appeal to the CTA.

Inaction

This applies if the 180-day period (for reconsideration or reinvestigation) lapses without a decision, deemed a denial.

Recovery of Erroneously or Illegally Collected Taxes

This remedy is for getting a refund on taxes that were wrongfully collected.

Prescriptive Period

You have 2 years from the date the tax was paid or withheld to take action.

Administrative Claim

You must first file an administrative claim for a refund with the CIR.

Judicial Claim

You must file a judicial claim (Petition for Review) with the CTA Division.

Key Timeline

Both the administrative claim with the CIR and the judicial claim with the CTA must be filed within the 2-year period.

VAT Refund/Credit

This is the specific process for claiming a VAT refund or credit.

Administrative Claim Period (VAT)

You have 2 years from the close of the taxable quarter to file an administrative claim with the CIR and submit all complete documents.

BIR Decision Period (VAT)

The CIR has 90 days from the date of submission of complete documents to decide on the claim.

Written Denial

You will receive a written denial if the CIR denies the claim.

Inaction (VAT)

This applies if the 90-day period lapses without a decision.