Proposal to impose filing fees on motions for reconsideration

The BIR has posted in its website an advisory requesting for comments on the following proposals.


1. Imposition of a filing fee upon filing of a Motion for Reconsideration (MR) to the Commissioner on a full or partial denial of the protest to a FAN/FLD (final decision on disputed assessment or FDDA).

Existing regulations on handling BIR assessments provide that If the protest to the FAN is denied, in whole or in part, by the Commissioner’s duly authorized representative, the taxpayer may either:

(i) appeal to the Court of Tax Appeals (CTA) within thirty (30) days from date of receipt of the said decision; or

(ii) elevate his protest through request for reconsideration to the Commissioner within thirty (30) days from date of receipt of the said decision.

2. Rate: 1/10 of 1% of the basic tax assessed subject of the MR

3. The MR shall not be given due course unless the filing fee is paid.

4. Legal basis: Administrative Order No. 31 (Oct 1, 2012) as implemented by DOF-DBM-NEDA joint Circular No. 1-2013 (Jan 30, 2013) which directs and authorizes heads of bureaus to rationalize their rates of fees and charges, increase their rates, and impose new fees and charges.

The filing fee shall be part of an RMO that will be issued prescribing the rules in handling administrative appeals on disputed assessments.

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