I. Taxpayers’ Rights That Are Useful When Dealing with the
BIR - Salient Features BIR
II. Oplan Kandado: What To Do When the BIR Padlock's Your Business
Establishment
III. What a Taxpayer Need to Know About the BIR Organizational Structure and
its Audit Jurisdiction
IV. Understanding the BIR Tax Audit Programs
V. Relevant Information About Audit Notices to Examine Books
VI. What the BIR look for in an Audit & Common Pitfalls of Taxpayers
VII. Understanding BIR's Bases of Assessment
VIII. Assessment Processes
A. Filing of Tax Return
B. Audit of books and Records
1. Rev. Regulation # 18-2005 (E-VAP For 2004 and Prior Years)
2. No Audit Program (NAP) For 2004 to 2008
3. Tax Amnesty Law (RA 9580) For 2005 and Prior Years
C. What to do When the BIR Serves You a Notice of Informal Conference
D. What to do When Preliminary Assessment Notice (PAN) Arrives
E. How to Reply to PAN
F. How to Handle Final Assessment Notice (FAN) and Demand Letter
G. What Should be in a Protest Letter and Why (30 days from receipt of FAN)
H. What Should be in a Supplemental Protest Letter and Why (60 days from the
filing of Protest Letter)
I. What To Do When The Protest Letter is Denied by the Regional Director,
Assistant or Deputy Commissioner
J. How to Proceed with an Administrative Appeal To The BIR Commissioner
K. Action of the BIR Commissioner
L. Inaction of the BIR Commissioner (180 days from filing of protest or
supplemental protest)
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