Formal Letter of Demand; Final Assessment Notice

This topic has no further subtopics. Explore its practice questions below.

1. What must the taxpayer be informed of in writing under section 228 when a deficiency assessment is made? Multiple Choice Easy
2. What is the ordinary period for administratively protesting a received FLD/FAN under section 228? Multiple Choice Easy
3. Which administrative remedies does section 228 identify for protesting an assessment? Multiple Choice Easy
4. A taxpayer receives a valid FLD/FAN and files a proper administrative protest twenty-five days later. No special timing… Multiple Choice Medium
5. The BIR sends an FLD/FAN package with detailed schedules connecting identified transactions, computations and applicabl… Multiple Choice Medium
6. A final demand gives only a lump-sum deficiency and penalty total. No accompanying schedule or later written explanatio… Multiple Choice Hard
7. A taxpayer submits a timely, documented PAN response. The FLD/FAN simply repeats the disputed findings, ignores the doc… Multiple Choice Hard
8. Explain the written-content requirement for an FLD/FAN and its practical purpose. Essay Medium
9. A taxpayer receives an FLD/FAN after replying to the PAN. Explain why the earlier reply does not make the statutory fin… Essay Medium
10. Explain how Avon and RMO 1-2026 constrain preparation of a final assessment after the taxpayer has submitted explanatio… Essay Medium
11. Under Fitness By Design, a final assessment must include what beyond a tax computation? Multiple Choice Easy
12. Which timing detail was missing from the invalid FAN in Fitness By Design? Multiple Choice Easy