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Showing 1–2 of 2 articles for “preliminary assessment notice”

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Sep 12, 2022 tax law due process bir assessments preliminary assessment notice deficiency tax

Due Process in Tax Assessments: Strict Adherence to Notice Requirements

The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.

Dec 8, 2010 tax law due process preliminary assessment notice bir deficiency assessment administrative law

Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice

Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.