Name the stage before deciding the response
The BIR assessment process involves distinct documents. A request for records, Notice of Discrepancy, Preliminary Assessment Notice and Final Assessment Notice do not mean the same thing.
Keep the document and evidence of receipt. Ask the adviser to confirm the deadline and scope. Do not use a general article as a substitute for the notice in your case.
Discrepancy, then proposed assessment
The Notice of Discrepancy provides a stage for discussion and supporting explanations under RR 22-2020. It is not yet a final deficiency assessment. Identify the issue and reconcile it to records.
A Preliminary Assessment Notice generally sets out the proposed assessment’s factual and legal basis. Under the assessment rules, the usual response period is 15 days from receipt, subject to the governing procedure and exceptions.
Final assessment and protest
A Formal Letter of Demand and Final Assessment Notice calls for payment on the stated basis. A valid administrative protest is generally due within 30 days of receipt. For reinvestigation, relevant supporting documents generally follow within 60 days of the protest. Reconsideration and reinvestigation are different routes.
Appeal and inaction rules add further deadlines. Get advice immediately rather than waiting for a general checklist to tell you when to act.
Keep one response register
Record the document, receipt date, issue, deadline, adviser and submission evidence. Link each disputed amount to its reconciliation and supporting file. Make the next task visible to the client and team.
OLi Audit can organize this work. It does not choose the legal remedy or pause a deadline. Read the LOA guide for the earlier examination stage.
Sources and scope
Checked. 5 October 2026. BIR assessment rules, RR 18-2013 · BIR 2026 audit rules and NOD requirements. Examples are illustrative. Coverage, exceptions and more favorable terms matter. For a specific legal or tax issue, obtain advice based on the facts.
Quick answers
Is a Notice of Discrepancy a final assessment?+
No. It is a distinct stage for addressing discrepancies.
Can a protest wait until all records are gathered?+
Do not assume so. Ask the adviser to preserve the correct remedy within the applicable deadline.
Original practical guidance prepared for OLi with AI assistance. It focuses on workflow and product evaluation. It does not replace your organization’s policies or professional advice.
