ii. Effect of Failure to File Protest

Effect of Failure to File Protest

If the protest is a request for reinvestigation, the taxpayer must submit all relevant supporting documents within 60 days from filing; otherwise, the assessment becomes final. The 60-day document-submission requirement does not apply to a request for reconsideration. (NIRC, Sec. 228; Revenue Regulations No. 18-2013, Sec. 3.1.5)¹

Summary: Instances When Assessment Becomes Final, Executory, and Demandable

• Failure of taxpayer to file a valid protest within 30 days from receipt of the FLD/FAN;
• Failure to submit all relevant supporting documents in support of his protest (request for reinvestigation) within 60 days from date of filing thereof;
• Failure of taxpayer to appeal to the CIR or CTA within 30 days from the date of receipt of the FDDA issued by CIR’s duly authorized representative;
• Failure of taxpayer to appeal to CTA within 30 days from the date of receipt of the decision of the CIR denying the request for reconsideration of the FDDA rendered by the CIR's authorized representative;
• Failure of taxpayer to file a MR or new trial before the CTA Division, or failure to appeal to CTA En Banc and Supreme Court based on existing Rules of Procedure; or
• Failure of taxpayer to receive any assessment notices because it was served in the address indicated in the BIR’s registration database and the taxpayer transferred to a new address or closed/ceased operations without updating and transferring, or cancelling its BIR registration, as the case may be (R.M.O. No. 26-2016)²