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ADMINISTRATIVE REMEDIES JUDICIAL REMEDIES

3 YEARS 15 DAYS 30 DAYS 60 DAYS 180 DAYS 30 DAYS

Grant,
Petition
Submit Deny,
for review CTA en Supreme
LOA PAN FAN/FLD PROTEST supporting Inaction,
w/CTA banc Court
docs Wait for
Division
Decision

Preliminary
Letter of
Assessment Final
Authority
Notice Assessment Reconsideration
Notice/ Final or
Letter of Reinvestigation
GR: The BIR should issue a PAN Demand
as part of the due process
No FAN=
assessment
VOID

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