Remedies Under the NIRC I. Assessment of Internal Revenue Taxes 1. Definition / nature / effect / basis Secs.

4-6, 203, 222, 223, 228, Tax Code Revenue Regulations 12-99 Revenue Regulations 30-02 1. Tax assessment 2. Tax audit 3. Letter of Authority / Audit Notice Commissioner of Internal Revenue v. Sony Philippines, Inc., G.R. No. 178697, November 17, 2010 1. Pre-assessment notice (PAN)/ when not required Pilipinas Shell Petroleum Corporation v. Commissioner of Internal Revenue, G.R. No. 172598, December 21, 2007 Commissioner of Internal Revenue v. Menguito, G.R. No. 167560, September 17, 2008 Commissioner of Internal Revenue v. Metro Star Superama, Inc., G.R. No. 185371, December 8, 2010 1. Notice of Assessment or Formal Assessment Notice (FAN) Commissioner of Internal Revenue v. Pascor Realty and Development Corporation, et al., G.R. No. 128315, June 29, 1999 1. Deficiency/delinquency 2. Jeopardy assessment 3. Power of the Commissioner to assess deficiency tax / best evidence obtainable Commissioner of Internal Revenue v. Hantex Trading Co., Inc., G.R. No. 136975, March 31, 2005

Magnetic Resonance Imaging Services v. CIR, CTA Case No. 6608, October 20, 2009 1. Period to assess deficiency tax 1. Prescription 1. Ordinary - Section 203, Tax Code 2. Extraordinary Section 222, Tax Code Commissioner of Internal Revenue v. Phoenix Assurance Co., Ltd., G.R. No. L19727, May 20, 1965 Estate of Fidel F. Reyes v. Commissioner of Internal Revenue, CTA E.B. Case No. 189, March 21, 2007 2. Suspension of prescriptive period/exceptions Secs. 203, 222 and 223 of the Tax Code Commissioner of Internal Revenue v. Court of Tax Appeals, 195 SCRA 444 Commissioner of Internal Revenue v. Gonzalez,18 SCRA 757 Commissioner of Internal Revenue v. BF Goodrich Philippines, Inc., et al., G.R. No. 1041771, February 24, 1999 Aznar v. Court of Tax Appeals, 58 SCRA 519 Philippine Journalists, Inc. v. Commissioner of Internal Revenue, G.R. No. 162852, December 15, 2004 Commissioner of Internal Revenue v. FMF Development Corporation, G.R. No. 167765, June 30, 2008 Commissioner of Internal Revenue v. Kudos Metal Corporation, G.R. No. 178087, May 5, 2010 National Marketing Corporation (NAMARCO) v. Tecson, G.R. No. L-29131, August 27, 1969 Commissioner of Internal Revenue v. Primetown Property Group, Inc., G.R. No. 162155, August 28, 2007 1. Requisites of a valid assessment Sec. 3, Revenue Regulations 12-99 Adamson, et al. v. Court of Appeals, et al., G.R. Nos. 120935 and 124557, May 21, 2009

Commissioner of Internal Revenue v. Reyes, 480 SCRA 382 People v. Dionisio A. Lota c/o AML Marine Industrial Corp., CTA Criminal Case No. 0-105, April 19, 2011 II. Protesting an assessment / Remedy BEFORE payment 1. How to protest or dispute an assessment administratively Sec. 228, Tax Code Sect. 3.1.5, Revenue Regulations 12-99 1. When to file protest within 30 days from receipt of the FAN 2. Where to file 3. Other requirements 1. Submission of relevant documents Standard Chartered Bank-Philippine Branches v. CIR, CTA Case No. 5696, August 16, 2001 CIR v. Solidbank Corporation, CTA EB Case No. 114, February 22, 2007 1. Payment under protest not required under the Tax Code 2. Effect of protest assessment deemed disputed; suspension of the prescriptive period to collect BPI v. Commissioner of Internal Revenue, G.R. No. 139736, October 17, 2005 1. Effect of failure to protest / failure to submit relevant 1. Commissioner of Internal Revenue renders a decision on the disputed assessment 1. Period to decide within 180 days from submission of relevant documents Sec. 228, Tax Code 2. CIRs actions equivalent to denial of protest 1. Filing of civil/criminal case against the taxpayer 2. Issuing a warrant of distraint and/or levy CIR v. Isabela Cultural Corporation, G.R. No. 135210, July 11, 2011 Advertising Associates, Inc. v. Court of Appeals, G.R. No. 59758, December 26, 1984 Yabes, et al. v. Flojo, et al., G.R. No. L-46954, July 20, 1982.

1. Remedy of the taxpayer Sec. 3.5.1, Revenue Regulation 12-99 Secs. 4 and 228, Tax Code RA 1125, as amended by RA 9282 1. If protest denied In case the final decision is rendered by the Commissioners duly authorized representative, the taxpayer may appeal to the Commissioner within 30 days from receipt of the decision. In this case, the representatives decision shall not be considered final, executory and demandable, and the Commissioner shall decide the case. Appeal to the CTA the final decision of the CIR on the disputed assessment within 30 days from receipt of decision. Fishwealth Canning Corporation v. Commissioner of Internal Revenue, G.R. No. 179343, January 21, 2010 1. CIR fails to act on the protest within 180 days from submission of relevant documents File appeal within 30 days from lapse of the 180 days or wait for CIRs decision Lascona Land Co., Inc. v. CIR, et al., CTA Case No. 5777, January 4, 2000 Allied Banking Corporation v. Parayno, CTA Case No. 6565, November 3, 2004 Rizal Commercial Banking Corporation v. CIR, G.R. No. 168498, April 24, 2007 1. Effect of failure to appeal 2. Matter appealable to the CTA; What constitutes the final decision of the CIR on the disputed assessment? Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, December 9, 2005