Tax Notes
Clarification on certain policies on filing of appeal against FDDA
The BIR has issued Revenue Memorandum Circular (RMC) No. 43 – 2023 on filing of an appeal against the Final Decision on Disputed Assessment (FDDA) last April 14, 2023. To note, the FDDA pertains to the final decision of the Commissioner of Internal Revenue (CIR) or his duly authorized representatives on the protest of Final Letter of Demand/Final Assessment Notice (FLD/FAN).