TAX REMEDIES

MODULE 3
How Taxes are Collected in the Phil
Self -
Assessment

Pay as you Earn Through

WTA

Through
Pay as you File AABs
Income Taxpayers as to
Source of Income
TAX REMEDIES
• On the part of the government- these are courses of
action provided by or allowed in the law to implement
the tax laws or enforce tax collection.
1. Assessment- the act or process of determining the tax
liability of a taxpayer in accordance with tax laws.
2. Collection – pertains to the procedures of the
government to enforce payment of unpaid taxes from
delinquent taxpayers.
TAX REMEDIES
• On the part of the taxpayer- these are legal
actions which a taxpayer can avail of to seek relief
from the undue burden or oppressive effect of tax
laws, or as a means to check possible excesses by
revenue offices in the performance of their duties
 Prescriptive Period of Assessment

• The law requires that the assessment must be made within 3 years from
the date of actual filing of the return or the deadline required by law,
whichever is later.
• Exception to 3 year rule:
a) Fraudulent Returns
b) No return was filed by the taxpayer.

In cases of fraudulent returns or non-filing of returns, the BIR has up to 10

years from the discovery of the fraud or non-filing of returns to make
assessments
 Assessment Process
Tax Audit or Investigation
- The BIR conducts an audit by issuing Letter of Authority
(LOA).

Letter of Authority - is a document which authorizes BIR

revenue officers to examine one’s books of accounts and
other accounting records for a particular taxable year. Under
the Tax Code, the Commissioner or his duly authorized
representative has the power to authorize the examination of
taxpayers and assessment of correct taxes.
Letter of Authority
Scope:
1. Auditor investigation of all internal revenue taxes,
including withholding taxes.

2. Claims for tax refund/credit, audit of taxpayers

retiring from business or undergoing corporate
reorganization and other cases.
 Serving of eLA RAMO 1-2000
Letter of Authority (LA) - must be served upon the taxpayer or his
authorized representative within thirty (30) days from date of issue
otherwise it becomes null and void unless revalidated. (RAMO 1-
2000)
Investigating Office Approving Official

Revenue District Office Regional Director

Large Taxpayer Service Audit Divisions Assistant Commissioner- LTS

National Investigation Divisions and Commission of Internal Revenue

Special Investigation Divisions
 Documents to Prepare and Submit

When the BIR issues a LOA, it comes with a checklist of documents

which a taxpayer will be required to submit and present. These
documents may include ledgers, journals, sales and purchase books and
schedules, official receipts, sales invoices, and list of payables and
receivables, among others. Normally, the BIR would require taxpayers
to submit and present these documents within ten (10) days from
receipt of the LOA.
 Documents Required for Audit
1. Annual ITR and certified FS including profit and loss
2. Audited Financial Statement and Certificate of
Creditable Withheld at Source (BIR Form 2307)
3. Quarterly and Monthly VAT/Percentage Tax Returns;
4. Withholding Taxes: (a) Alpha List; (b) 1604CF; (c)
1601E; (d) 1604E; (d) 1601C; (e) 1601F; and others
5. List of inventories – Beginning and Ending
6. OR of all taxes paid and/or Customs Duties paid
7. Others
 Documents Required for Audit
For verification:
1. General journal and general ledger
2. Subsidiary journals and subsidiary ledgers
3. Sales invoices and receipts
4. Proof of exportations (export permit, inward letter or
bank CM for inward remittance) if any
5. Purchase of invoices and receipts/pertinent
importation documents, if any
 Documents Required for Audit
For verification:
6.Documents and records supporting all deductions/
expenses claimed;
7. Production reports, if any
8. Other related and pertinent accounting records and
documents
9. Others
Documents Required for Audit
Worksheets
1. Monthly abstract of all ledger accounts
2. Detailed schedule of sales and its
corresponding output taxes
3. Schedule of Export and/or VAT Exempt Sales
4. Detailed Schedule of Purchases and its
Corresponding input taxes
5. Detailed composition of cost of sales
6. Schedule of property and equipment and its
accumulated depr/amortization, & others
 Notice of Submission
RMO 45-2010

The documents required by the BIR for examination

should be presented within 10 days from date of
receipt of LA and checklist of requirements/access
to records request.

In case a taxpayer fails or refuses to present or submit

required documents, BIR issues First Notice, signed by
the Revenue Officer (RO) and/or his group supervisor.
 Notice of submission
RMO 45-2010

If the taxpayer ignores the First Notice and continues to

disregard the demand for the submission of the required
documents, a Second and Final Notice, signed by the
Head Office concerned, shall be sent to the taxpayer
after 10 calendar days from receipt of the First
Notice.
 In case of Non-submission
RMO 45-2010

SDT (Subpoena Duces Tecum) is issued 10 days

after receipt of the Second and
Final notice
BIR's courses of action of the taxpayer refuses to
comply with the SDT:

✓ file a criminal case against the taxpayer

✓ initiate a proceeding to cite the taxpayer for contempt
Issuance of Notice of Discrepancy (NOD)
A Notice of Discrepancy (ND), will be issued to the taxpayer if he is found to
be liable for deficiency taxes during an investigation conducted by a revenue
office.
The Revenue officer who audited the taxpayer's records shall, among others,
state in the initial report of investigation his findings of discrepancies.

Should a taxpayer need more time to present the documents, he may

submit such documents after the discussion. The taxpayer must submit
all necessary documents that support his explanation within thirty (30)
days after receipt of the NOD.
Issuance of Preliminary Assessment
Notice (PAN)
lf after the discussion and submission of documents, the taxpayer is still found to be
liable for deficiency tax/es and the taxpayer does not agree to settle the deficiency
tax findings, a Preliminary Assessment Notice (“PAN”) shall be issued by the BIR
subject to certain exceptions.

It shall show in the detail the facts and the law, rules and regulations, or jurisprudence
on which the proposed assessment is based.

The taxpayer has 15 days to reply contesting the finding in the PAN.
 Exceptions to Prior Notice of the Assessment.

1. When the finding for any deficiency tax is the result of

mathematical error in the computation of the tax appearing on the
face of the tax return filed by the taxpayer; or
2. When a discrepancy has been determined between the tax
withheld and the amount actually remitted by the withholding
agent; or
3. When a taxpayer who opted to claim a refund or tax credit of
excess creditable withholding tax for a taxable period was
determined to have carried over and automatically applied the
same amount claimed against the estimated tax liabilities for the
taxable quarter or quarters of the succeeding taxable year; or
 Exceptions to Prior Notice of the Assessment.

4. When the excise tax due on excisable articles has not been
paid; or
5. When an article locally purchased or imported by an
exempt person, such as, but not limited to, vehicles,
capital equipment, machineries and spare parts, has been
sold, traded or transferred to non-exempt persons.
Issuance of Formal Letter of Demand (FLD) and Final
Assessment Notice (FAN)
The Formal Letter of Demand and Final Assessment Notice
(FLD/FAN) shall be issued by the Commissioner or his duly authorized
representative. The FLD/FAN calling for payment of the taxpayer's deficiency tax or
taxes shall state the facts, the law, rules and regulations, or jurisprudence on which
the assessment is based; otherwise, the assessment shall be void.

When Issued?
a) The taxpayer failed to respond to the PAN; or
b) The reply to the PAN was found to be without merit.
Remedy of the taxpayer
Disputed Assessment

The taxpayer or its authorized representative or tax agent

may protest administratively against the aforesaid FLD/FAN
within thirty (30) days from date of receipt thereof. The
taxpayer protesting an assessment may file a written request
for reconsideration or reinvestigation defined as follows:
Remedy of the taxpayer

• Request for reconsideration — refers to a plea of re-evaluation of an assessment on the

basis of existing records without need of additional evidence. It may involve both a
question of fact or of law or both.

• Request for reinvestigation — refers to a plea of re-evaluation of an assessment on the

basis of newly discovered or additional evidence that a taxpayer intends to present in the
reinvestigation. It may also involve a question of fact or of law or both.
- Submit all supporting documents within 60 days from filing of protest for reinvestigation
 Reconsideration
Request for reconsideration merely pleas for a re- evaluation of
an assessment; no documents to submit does not stop the running
of the 5-year prescriptive period to collect/
BIR should be able to initiate collection within 5 years from
issuance of FAN

If not, the BIR losses right to collect even if the assessment has become
final and executory.

If you have pending protests, check what type (recon or

reinvestigation) and evaluate whether right to collect has prescribed
 Reinvestigation
RR 18-2013
Request for reinvestigation suspends the running of
the 5-year prescriptive period for collection.

The period between filing of protest and issuance of

FDDA is excluded from the 5 years.
 Pro Forma Protest, Not Valid
RR 18-2013
A pro forma protest is not valid.
1. General statement that the taxpayer disagrees with
the findings and requests for their cancellation
2. Reiteration of the grounds already stated in the
reply to PAN
3. A reference to the previously filed reply to the PAN
(e.g. "We have already submitted our reply to your
findings in a letter dated _ and received by
your office on _ . . .".
 Prescribed Format
RR 18-2013
a) Nature of protest whether reinvestigation or
reconsideration
• In case of reinvestigation – specify the newly
discovered evidence to be presented
b) Date of the Assessment Notice
c) The applicable law, rules and regulations or
jurisprudence

OTHERWISE, protest is considered VOID and have no

FORCE and EFFECT
If there are several issues involved in the FLD/FAN but the taxpayer
only disputes or protests against the validity of some of the issues
raised, the assessment attributable to the undisputed issue or issues
shall become final, executory and demandable; and the taxpayer
shall be required to pay the deficiency tax or taxes attributable
thereto, in which case, a collection letter shall be issued to the
taxpayer calling for payment of the said deficiency tax or taxes,
inclusive of the applicable surcharge and/or interest.
If there are several issues involved in the disputed assessment and the
taxpayer fails to state the facts, the applicable law, rules and
regulations, or jurisprudence in support of his protest against some of
the several issues on which the assessment is based, the same shall be
considered undisputed issue or issues, in which case, the assessment
attributable thereto shall become final, executory and demandable; and
the taxpayer shall be required to pay the deficiency tax or taxes
attributable thereto and a collection letter shall be issued to the
taxpayer calling for payment of the said deficiency tax, inclusive of the
applicable surcharge and/or interest.
 Final Decision on a Disputed Assessment (FDDA)
If the BIR do not agree with the protest, then a Final Decision on
Disputed Assessment (FDDA) will be issued, where the taxpayer has
the right to elevate the case to the CTA.

Denial of Protest
1. Direct denial of protest
2. Indirect denial of protest- If the CIR or his duly authorized
representative fails to act on the taxpayer’s protest within 180 days
from the date of submission, the protest may be considered
denied.
 Remedy of the Taxpayer
Direct Denial File an appeal with the Court of Tax
Appeals (CTA) Division within 30 days
from receipt of letter of denial.
Indirect Denial - File an appeal with the CTA Division
within 30 days from the lapse of the 180
day period OR
- Await the final decision of the CIR or his
duly authorized representative and
appeal such final decision to the CTA
within 30 days after the receipt of a
copy of such decision
Denial of Appeal by the CTA and SC
Taxpayer’s Remedies
1. File a motion for reconsideration or new trial under the
same division (may file within 15 days from receipt of
the decision)
2. File an appeal with the Supreme Court (SC) Division
within 15 days from receipt of the decision, then
finally, to the SC en banc.
 Collection
• The BIR may avail of the remedy of collection when the assessment becomes
final, executory and demandable.
• Prescriptive Period

In General Within 5 years fro issuance of FAN

Return filed is Fraudulent or No Ten (10 ) years from discovery.
Return was filed
-
 Methods of Collection
1. DISTRAINT– the seizure of the government of personal property, tangible or
intangible to enforce the payment of taxes.

a. Actual distraint- personal property is physically seized by the BIR and offered
for sale at public auction.
* Garnishment- the distraint of bank accounts

b. Constructive distraint- shall be affected by requiring the taxpayer or any

person having possession or control of such property to sign a receipt
covering the property distrained and obligate himself to preserve the same
intact and unaltered and not to dispose of the same ;in any manner whatever,
without the express authority of the Commissioner.
Amount Involved Person Authorized

More than P1M CIR

P1M or Less Revenue District Officer (RDO)
Methods of Collection

2. LEVY – the seizure by the government of real properties and interest in or

rights to such properties in order to enforce the payment of taxes.

Right of Redemption - For period of one year from the date of sale, the property
may be redeemed by the taxpayer,. During this period, the taxpayer is not deprived
of the possession and fruits from the property. If the taxpayer fails to redeem the
property, a final deed of sale is executed in favor of the buyer.
 Levy of Real Property

❖ Like the proceedings in Rule 39 of the Rules of Court or the extrajudicial

foreclosure of a Real Estate Mortgage, the sheriff or the warrant officer or
the BIR will go to the Register of Deeds to find whether the taxpayer has a
property or none. If there is one, then, there will be annotations made to
the title in connection with the delinquency claim by the BIR.

❖ After the annotation of the title, a notice of sale will be issued containing
therein the auction sale.

❖ There will be publication and notice to the taxpayer in connection with the
auction sale.
 Levy of Real Property

❖ On the auction date, the property will be sold to the highest bidder.
❖ The highest bidder will be issued a certificate of sale. The certificate
of sale is annotated and registered with the Register of Deeds for the
purpose of counting the redemption period.
❖ If there is no redemption, then, a final deed will be issued to the
highest bidder. There will be issuance of a new title in favor of the
highest bidder.
❖ Proceeds from the sale will be applied to the delinquency. Excess will
be returned to the taxpayer. If not sufficient, then, further levy from
other real properties of the taxpayer.
 Forfeiture

The forfeiture of chattels and removable fixtures of any sort shall be

enforced by the seizure and sale, or destruction, of the specific forfeited
property. The forfeiture of real property shall be enforced by a judgment
of condemnation and sale in a legal action or proceeding, civil or
criminal, as the case may require.

· The purpose of forfeiture is to take control and custody of the seized items in favor of the state
· Once the state has custody and control over the seized items, the personal property may either be sold or destroyed. In
case of real property, they will be sold.
· In forfeiture proceedings, all the proceeds will go to the government. Nothing will be returned to the taxpayer or the
owner of the seized items or properties.
Methods of Collection

A. Civil Action – collection for sum of money

B. Criminal Action (Tax evasion case)

Important and basic in criminal actions: it requires no prior assessment!

• In the pursuit of collection remedies administratively, by distraint or levy or a civil action, these
collection remedies cannot be pursued without a prior assessment. You could not collect on the taxpayer
unless there is a prior assessment, but not in a criminal action.

In the institution of the criminal action, the judgment should include the adjudication of the civil liability –
the payment of taxes, fees and other charges.
COMPROMISE
• A reasonable doubt as to the validity of the claim against the taxpayer exists;
- The delinquent acct or disputed assessment is one resulting from a jeopardy
assessment
- The assessment seems to be arbitrary in nature
- the taxpayer failed to file an administrative protest on account of the alleged
failure to receive notice of assessment and there is to believe that the assessment
is lacking in legal and/or factual basis
COMPROMISE
• The financial position of the taxpayer demonstrates a clear inability to pay the assessed
tax.
- The corporation ceased operation or is already dissolved.
- the taxpayer, as reflected in its latest Balance Sheet supposed to be filed with the BIR, is
suffering from surplus or earnings deficit resulting to impairment in the original capital
by at least 50%,
- the taxpayer is suffering from a networth deficit
- the taxpayer is a compensation income earner with no other source of income
- The taxpayer has been declared by any competent tribunal/authority/body/government
agency as bankrupt or insolvent.
COMPROMISE
The financial position of the taxpayer demonstrates a clear inability to pay
the assessed tax.

A minimum compromise rate equivalent to ten percent (10%) of the basic

assessed tax

A reasonable doubt as to the validity of the claim against the taxpayer

exists;

A minimum compromise rate equivalent to forty percent (40%) of the basic

assessed tax.
 Cases Which may be Compromised
1. Delinquent accounts;
2. Cases under administrative protest after issuance of the Final
Assessment Notice to the taxpayer which are still pending in the
Regional Offices, Revenue District Offices, Legal Service, Large
Taxpayer Service (LTS), Collection Service, Enforcement Service and
other offices in the National Office;
3. Civil tax cases being disputed before the courts;
4. Collection cases filed in courts;
5. Criminal violations, other than those already filed in court or those
involving criminal tax fraud.
Other BIR Notices to taxpayers
1. Tax Verification Notice (TVN) – authorizes evaluation or verification of tax on One-
Time Transaction (ONETT) cases such as estate tax, donor’s tax and capital gains tax.
2. Letter Notice – a communication from the BIR national office informing the taxpayer
of a finding of significant discrepancy between sales/ purchases reported in his tax
return and information obtained by the BIR from third parties.
- Third party information may be taken by the BIR from Reconciliation of Listing for
Enforcement System (RELIEF) filings of other taxpayers including data gathered by other
government agencies or instrumentalities.
VAT SELLER - A P1,000,000

VAT BUYER - B P1,500,000

Letter Notice
In issuing an LN, the BIR, in effect, is performing a no-contact-
audit. Here, the BIR performs a computerized matching of data
from the taxpayer’s submitted tax returns and information. In
case the comparison reveals some discrepancies, the taxpayer will
be informed by the BIR through a Letter Notice. An LoA, on the
other hand, is the authority given to the appropriate revenue
officer assigned to perform assessment functions. The LoA
empowers or enables the revenue officer to examine the books of
account and other accounting records of a taxpayer to collect the
correct amount of tax.
 LN
RMC 40-2003
Coverage are

- Issued for under-declaration of sales and over-claimed

purchases discovered under the Reconciliation of Listing
for Enforcement System (RELIEF) and TPM – BOC Data
Program.
- Covers only the tax indicated therein on a given particular
period or quarter
 LN
RMC 40-2003

• "LN being served by the Bureau upon taxpayers who were

found to have under-declared their sales or purchases
through the Third Party Information Program can be
considered a notice of audit or investigation which would in
effect disqualify the taxpayers concerned from amending any
return which is the subject of such audit or investigation."
 Types of LN
1.RELIEF-SLSP & Third Party Matching (TPM) – Bureau of
Customs (BOC) LN – computerized matching of information/data by
third party (TP) sources against declarations per VAT return

2.Taxpayer Reconciliation System (TRS) – LN - on data provided

by W-tax agents/payors and payees against taxpayers' declaration
per income VAT/percentage/ withholding tax returns
 Sources of Discrepancy for LN
1. Sales reported by seller vs purchases reported by the
buyer (VAT and income tax)
2. CWT remitted by buyer vs CWT claimed by
seller/supplier CWT)

3. Income reported vs. CWT or FT paid by payor

4. Importations recorded by BOC vs importations
reported in the SLSP (VAT and income tax
 Tax Mapping
RMO 9-2006
Tax Compliance Verification Drive (TCVD)
“TAX MAPPING”
• Purpose;
• To expand its tax base, enhance tax compliance and
• consequently boost its tax collection effort.
• To establish cordial relationship with taxpayer by giving assistance thru tax
information drive and verification of taxpayer's compliance requirements
during the actual visitation of taxpayer's establishment and its branches
 Tax Mapping
RMO 9-2006
POLICIES
1.A Revenue Region Special Order (RRSO) shall be issued by
the Regional Director enumerating the participating Revenue
Officers;
2.A Mission Order (MO) shall be issued by the Regional Director
authorizing specific Revenue Officers to compose the Tax
Mapping Team, the area covered and the date/time of operation.
3. Revenue officer should present his/her official BIR
Identification Card when visiting an establishment
 Oplan Kandado
RMO 3-2009
Grounds for suspension/temporary closure of business
(a)Failure to issue receipts or invoices by a VAT-
registered or registrable taxpayer;
(b) Failure to file a Value-Added Tax return;
(c)Understatement of taxable sales or receipts by 30%
or more of the correct amount thereof in the case of a
VAT-registered or registrable taxpayer; or,
(d) Failure to register.

(Sec. 115, NIRC)

 CIVIL PENALTIES
• SURCHARGE – 25% shall be collected in any of the
following cases:
• (1) Failure to file any return and pay the tax due thereon as required under the
provisions of this Code or rules and regulations on the date prescribed; or
• (2) Unless otherwise authorized by the Commissioner, filing a return with an
internal revenue officer other than those with whom the return is required to be
filed; or
• (3) Failure to pay the deficiency tax within the time prescribed for its payment in
the notice of assessment; or
• (4) Failure to pay the full or part of the amount of tax shown on any return
required to be filed under the provisions of this Code or rules and regulations, or
the full amount of tax due for which no return is required to be filed, on or before
the date prescribed for its payment.
 CIVIL PENALTIES

• SURCHARGE – 50% shall be collected in any of the

following cases:
• (1) Willful neglect to file the return on time.
• (2) there is willful neglect if the taxpayer files only after prior notice in
writing from the BIR.
Prima facie evidence of false or fraudulent return:
a) Substantial overstatement (more than 30%) of deductions.
b) Substantial under declaration (more than 30%) of taxable sales,
receipts or income.
 INTEREST
• Interest- an increment on any unpaid amount of tax,
assessed from the date prescribed for payment until
the amount is fully paid.
* prior to TRAIN Law – 20% per annum
* Upon effectivity of the TRAIN Law- 12% per
annum
 KINDS of INTEREST
1. Deficiency interest – interest imposed on any deficiency tax due, which
interest shall be assessed and collected from the date prescribed for its
payment until (whichever comes first);
- Full payment thereof;
- Upon issuance of a notice and demand by the Commissioner or his authorized
representative.
2. Delinquency Interest – refers to any interest imposed on the failure of the
taxpayer to pay the following:
- The amount tax due on any return required to be filed;
- The amount of the tax due for which no tax return is required
- a deficiency tax, or any surcharge or interest thereon on the due date appearing
in the notice and demand of the CIR or his authorized representative until the
amount is fully paid, which interest shall form part of the tax.
 EXAMPLE OF DEFICIENCY TAX

VALUE-ADDED TAX
Undeclared Sales per Audit 6,709.81
Undeclared Sales (VAT vs RELIEF) 4,241.07
Total Taxable Sales 10,950.88
Multiply by: VAT Rate 12%
Output VAT 1,314.11
Less: Disallowed Input Tax per Audit - 32,482.41

Deficiency Tax 33,796.52

Add: 12% Interest (1/26/2022-2/28/2023) 4,422.25
TOTAL AMOUNT PAYABLE 38,218.77

33,796.52 X 12% X 398/365 = P4,422.25

It is May 20. And you found out that you failed to file your Percentage Tax return for the first
quarter on the due date which is April 25. Your taxable sales for the first quarter is
P100,000.00
Solution:
1. Compute the Tax due: Percentage Tax (P100,000 x 3%) = P3,000
2. Compute the Surcharge: (P3,000 x 25%) = P750
3. Compute the Interest: (P3,000 x 12% x 25 days /365 = P24.66
4. Compute the Compromise Penalty (based on table) = P1,000
Total Penalties= P750 + 24.66+1,000 = P1,774.66
 REFUND OF TAXES
• REQUISITES
1. A tax was erroneously or illegally collected by the BIR;
2. The taxpayer should file a written claim for refund or tax credit
with the CIR within 2 years from the DATE OF PAYMENT of the
tax or penalty.
3. If the claim for refund is denied by the CIR, file a petition for
refund with the CTA;
- Within 30 days from the receipt of the denial AND
- within 2 years from the date of payment of the tax or penalty.
El Cielito Hotel-Inc., using calendar year accounting period,
Overpaid its 2021 second quarter income tax and it failed to correct
the said overpayment on the computation of its Annual Income Tax.
How shall the taxpayer recover the excess tax paid?

Answer: File a claim for refund with the BIR within two (2) years
from April 15,2022
 Additional cases

• Maria, a compensation income earner, filed her income tax return for the
taxable year 2018 on March 30, 2019. On May 20, 2022, Maria received
an assessment notice and letter of demand covering the taxable year
2018 but the postmark on the envelope shows April 10, 2022. Her return
is not a false and fraudulent return. Can Maria raise the defense of
prescription?

Answer: No. The 3 year prescriptive period started to run on April 15,2019,
hence, it has not yet expired on April 10, 2022
MARCH 30, 2019 VS APRIL 15, 2019

APRIL 15, 2022

 Additional cases
• Marcelina filed her 2021 Income Tax Return and paid - the tax due
thereon on April 1, 2022. The last day for the Bureau of Internal
Revenue to send an assessment is

Answer: APRIL 15, 2025

Apolonio filed his Income Tax Return (ITR) for taxable year 2021 on
May 2,2022. After an investigation, it was discovered that the tax paid
was deficient. The last day for the BIR to send an assessment:

APRIL 15, 2022 VS MAY 2, 2022

Answer: MAY 02, 2025

 A taxpayer disclosed to you the following information:

Date of filing the Income Tax Return: Mar. 28, 2020

Date assessment was received: June 20, 2022
Request for, reinvestigation was filed: July 4,2022
The last day for the taxpayer to submit relevant supporting
documents is
Answer: SEPTEMBER 02, 2022
A taxpayer received an assessment notice on January 5, 2022. He files
a motion for reconsideration with the BIR on January 15, 2022. When is
the last day for the " submission of complete documents to support his
motion for reconsideration?

Answer: NOT APPLICABLE

Mang Ben filed an income tax return for the calendar year 2019 on March 10,
2020. The
BIR issued a Formal Letter of Demand/Final Assessment Notice on April 10, 2022
which
has become final, executory and demandable. When is the last day for the BIR to
collect?

Answer: april 10, 2027

Mr. Bong filed his 2021 income tax return and paid the
tax due on April 1,2022 case of overpayment, the last
day to file claim for refund is on

Answer: APRIL 01, 2024

THANK YOU!!!