FLOWCHART OF TAX REMEDIES UNDER THE NIRC

*Based on the book of Virgilio D. Reyes: “Income Tax Law and Accounting, A New Approach”

A. Assessment and Collection: The return was not false or fraudulent

Date return was filed, or last day required by law 
for filing, if filed before the last day

3 years
Last day to collect (By judicial proceedings only)

Date return was filed, or last day required by law 
for filing, if filed before the last day

3 years 5 years
Last day to assess
Last day to collect either by:
Summary proceedings; or
Judicial proceedings

B. Assessment and Collection: The return was false or fraudulent

Date of discovery of the falsity, fraud or omission.

10 years
Last day to collect (By judicial proceedings only)

Date of discovery of the falsity, fraud or omission.

10 years 5 years
Last day to assess

Last day to collect either by:
Summary proceedings; or
Judicial proceedings

C. Remedy against an assessment where the BIR did not decide within 180 days
 Notice of informal conference Pre­assessment notice Assessment and demand Submit Supporting Docs

Respond Respond Protest

15 days 15 days 30 days 60 days

Appeal to CTA Decision of CTA Div. Decision of CTA Div. Decision of en banc

Motion for  Appeal to  Appeal to SC

No decision by the BIR Recon. CTA en banc
A

180 days 30 days 15 days 15 days 15 days

D. Remedy against an assessment where the BIR decided within 180 days

Notice of informal conference Pre­assessment notice Assessment and demand Submit Supporting Docs

Respond Respond Protest

15 days 15 days 30 days 60 days

Decision of BIR Decision of CTA Div. Decision of CTA Div. Decision of en banc

Appeal to  Motion for  Appeal to  Appeal to SC

CTA Recon. CTA en banc
A

30 days
15 days 15 days 15 days

E. Refund of tax erroneously or illegally collected – Case 1

Date of Payment Claim filed with BIR Denial Received Appeal to CTA

30 days
2 years
F. Refund of tax erroneously or illegally collected – Case 2
Date of Payment Claim filed with BIR Denial Received Appeal to CTA

30 days
2 years