BIR honcho’s explains recourse on wrong assessment

By Mortz C. Ortigoza

URDANETA CITY – The Revenue District Office-6’s chief in Eastern Pangasinan explained the various recourse of a taxpayer in case he did not agree with the assessment given to him by the Bureau of Internal Revenue.

BIR's RDO-6 Chief CPA-Lawyer Maria Isabel Utit (Left) 

CPA-Lawyer Maria Isabel Utit said that the taxpayer assessed should respond within a period after he or she received the notice from the tax agency.

She cited Section 228 of the National Internal Revenue Code that says “such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations”.

Utit cited that “within sixty days from filing of the protest, all relevant supporting documents shall have been submitted; otherwise, the assessment shall become final.

She said that if the protest is denied by the BIR in whole or in part or is not acted upon within 180 days for submission of document, the “taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty days from receipt of the decision, or from the lapse of the 180 –day period”.

“Otherwise, the decision shall become final, executor, and demandable,” she concluded.