Tax 2 - Government's Role in The Assessment and Collection of Taxes
Tax 2 - Government's Role in The Assessment and Collection of Taxes
Modes of Protest:
-Request for Reconsideration
-Request for Reinvestigation
If protest was denied by the Commissioner Appeal to CTA w/30 days from the lapse of 180
Denial of Protest -appeal to CA w/in 30 days from the receipt of days after submission of the docs supporting the
by the decision otherwise the assessment shall Appeal by TP of the final decision protest at the BIR level; or
Commissioner or become final, executory and demandable of the Commissioner or his
the authorized authorized representative on the
representative If protest was denied by RO lower than disputed assessment to the CTA
Commissioner Wait until the Commissioner decides on the
-elevate TP’s protest to Commissioner w/in 30 protest before elevating the case to the CTA
days from receipt of the decision.
ADMINISTRATIVE APPEAL
KGK Notes