Summary
RMC No. 43-2023 further clarifies policies on filing an appeal against a Final Decision on Disputed Assessments (FDDA) under RR No. 12-99, as amended.
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Key points
- Copy of the appeal. The taxpayer furnishes a copy of the appeal to the Chief of the Assessment Division for regional cases. For taxpayers under the Large Taxpayers Service, or investigated by the National Investigation Division under the Enforcement and Advocacy Service, the copy goes to the concerned Head Revenue Executive Assistant.
- Deadline. The copy must be furnished within five (5) days from the date of filing with the Office of the Commissioner of Internal Revenue or the Court of Tax Appeals.
Who is affected
- Taxpayers appealing an FDDA
Deadlines and effectivity
- Copy of appeal within five (5) days from filing
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.