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    Final Decision On Disputed Assessment

    Uploaded by

    Jasper Alon
    The document outlines the final decision process for disputed tax assessments in the Philippines. It discusses that the Bureau of Internal Revenue (BIR) may deny an administrative protest in whole or part via a Final Decision on Disputed Assessment (FDDA). The FDDA must state the applicable facts, law, and regulations and be issued by an authorized representative of the Commissioner like a Regional Director. A taxpayer can then pay the amount, appeal to the Court of Tax Appeals, or request reconsideration within 30 days. A void FDDA does not invalidate the underlying assessment. Failure to appeal a decision or assessment makes it final and executable.

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    © All Rights Reserved
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    Final Decision On Disputed Assessment

    Uploaded by

    Jasper Alon
    261 views17 pages
    The document outlines the final decision process for disputed tax assessments in the Philippines. It discusses that the Bureau of Internal Revenue (BIR) may deny an administrative protest in whole or part via a Final Decision on Disputed Assessment (FDDA). The FDDA must state the applicable facts, law, and regulations and be issued by an authorized representative of the Commissioner like a Regional Director. A taxpayer can then pay the amount, appeal to the Court of Tax Appeals, or request reconsideration within 30 days. A void FDDA does not invalidate the underlying assessment. Failure to appeal a decision or assessment makes it final and executable.

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    tax-fdda

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    The document outlines the final decision process for disputed tax assessments in the Philippines. It discusses that the Bureau of Internal Revenue (BIR) may deny an administrative protest in whole or part via a Final Decision on Disputed Assessment (FDDA). The FDDA must state the applicable facts, law, and regulations and be issued by an authorized representative of the Commissioner like a Regional Director. A taxpayer can then pay the amount, appeal to the Court of Tax Appeals, or request reconsideration within 30 days. A void FDDA does not invalidate the underlying assessment. Failure to appeal a decision or assessment makes it final and executable.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    261 views17 pages

    Final Decision On Disputed Assessment

    Uploaded by

    Jasper Alon
    The document outlines the final decision process for disputed tax assessments in the Philippines. It discusses that the Bureau of Internal Revenue (BIR) may deny an administrative protest in whole or part via a Final Decision on Disputed Assessment (FDDA). The FDDA must state the applicable facts, law, and regulations and be issued by an authorized representative of the Commissioner like a Regional Director. A taxpayer can then pay the amount, appeal to the Court of Tax Appeals, or request reconsideration within 30 days. A void FDDA does not invalidate the underlying assessment. Failure to appeal a decision or assessment makes it final and executable.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 17

    FINAL DECISION ON

    DISPUTED
    ASSESSMENT
    • After filing an administrative protest to the
    FAN, the BIR may deny such protest in
    whole or in part, this decision is embodied
    in the FDDA.
    Direct grant or denial of
    protest
    • FDDA – the decision of the Commissioner or his
    duly authorized representative shall state the
    (i) facts, applicable law, rules and regulations or
    jurisprudence on which such decision in based,
    otherwise, the decision shall be void
    (ii) That the same is his final decision
    (RR 18-2013)
    Duly authorized
    representative:
    • Revenue Regional Directors
    • Assistant Commissioner - Large Taxpayers
    Service
    • Assistant Commissioner – Enforcement
    and Advocacy Service
    (RMC No. 11-2014)
    What’s next after FDDA?
    • If a taxpayer receives an FDDA he may end the assessment by;
    1. Paying
    2. Or request a consideration from the CIR or filing a petition for
    review with CTA

    If the taxpayer chooses to protest the FDDA, he may do so


    administratively or judicially.
    If the protest or administrative appeal is denied in whole or in part by
    the CIR
    (i) Taxpayer may appeal to the CTA within 30 days from receipt of such
    decision, or;
    (ii) Elevate his protest through a request for reconsideration to the
    Commissioner within 30 days of the decision. Otherwise, the tax
    deficiency shall be final, executory, and demandable.
    EFFECT OF VOID FDDA
    • FDDA which does not inform the taxpayer in writing of
    the facts and law on which it is based renders the
    decision void.
    • However a void FDDA does not ipso facto render the
    assessment itself void.
    • The assessment remains valid since assessment itself
    differs from a decision on disputed assessment
    • Void decision therefore is as if there was no decision
    rendered by the CIR and is tantamount to a denial by
    inaction by the CIR.
    EFFECT OF FAILURE TO
    APPEAL
    • Failure to appeal decision or
    assessment becomes final and
    executory. The assessment shall be
    considered correct which may be
    enforced by summary or judicial
    remedies
    FACTS

    FINAL
    DECISION
    Compromise Penalty – amount Final decision
    paid by the taxpayer to
    compromise tax violation and paid
    in lieu of criminal prosecution.

    Authorized
    representative
    APPLICABLE
    LAW

    FACTS
    LIABILITIES
    AND
    PENALTIES
    IMPOSED

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