Everything You Need to Know About FDDA Before Appealing to the CTA and Supreme Court

This course will discuss the Final Discussion on Disputed Assessment (FDDA), the Action and Inaction from the CIR, and the process of appealing to the Court of Tax Appeals and the Supreme Court.
After this course, you will have a comprehensive understanding on the remedies available against the BIR’s action (through an FDDA) or inaction on a taxpayer’s protest.
This course aims to guide you in making an informed decision when to avail of the administrative or judicial remedy in your tax assessment cases, which will hopefully lead to a more strategic and effective approach in your advocacy for your clients.
At the end of this course, you should be able to:

• Determine the two available remedies under Sec 3.14 of RR 18-2013 when the decision of CIR or his authorized representative is unfavorable to the taxpayer,
• Identify the actions needed by the taxpayer if the CIR or his authorized representative is favorable to the taxpayer,
• Identify the options available for the taxpayer in cases of inaction by the CIR,
• Leverage the options available for the taxpayer in cases of inaction by the CIR’s authorized representative; and
• Analyze the things to consider before appealing to the CTA and the Supreme Court.