Commercial and Taxation Laws › Taxation Law › Tax Remedies › Taxpayer Remedies › Protesting an Assessment
i. Period to File Protest
Period to File Protest
A written request for reinvestigation or reconsideration must be filed within 30 days from receipt of the FAN. (R.R. No. 12-99, as amended by R.R. No. 18-2013)1 Failure to file any protest to the FAN shall render the assessment final, executory and demandable.
Authorities
- Revenue Regulations No. 12-99, as amended by Revenue Regulations No. 18-2013