RMC No. 39-2013: Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments

Key points

1. Where and how to file. Protests, requests for reinvestigation or reconsideration and similar letters are filed by the taxpayer or an authorized representative, in person or by registered mail with return card. They go to the office of the Regional Director, Assistant Commissioner-Large Taxpayers Service or Assistant Commissioner-Enforcement Service who signed the notice. Letters filed otherwise are void and without force and effect.
2. Weekly protest report. The officials concerned submit a report on protests received to the Commissioner every Monday, in hard and soft copies. A report is still filed in a week with no protests, with a notation saying none was received.
3. Database. The Office of the Commissioner keeps a database of all protests received, which can be shared with concerned officials on the Commissioner’s approval. A protest allegedly filed but missing from it is deemed not officially filed and cannot be the basis for granting reinvestigation or reconsideration.

Who is affected

• Taxpayers and their authorized representatives
• Regional Directors and Assistant Commissioners who signed the assessment notices

Deadlines and effectivity

• Applies to protests accepted beginning April 29, 2013
• Weekly report: every Monday