Practice question
A taxpayer submits a timely, documented PAN response. The FLD/FAN simply repeats the disputed findings, ignores the documents without explanation and includes an issue already resolved during the NOD discussion. Which response best reflects Avon and RMO 1-2026?
- Every repetition proves validity regardless of evidence
- The BIR must consider the defenses meaningfully, explain its bases and carry forward only unresolved issues
- Any PAN response automatically binds the BIR to accept all claims
- The examiner may disregard all records to meet collection targets
- The taxpayer’s participation forfeits all due-process objections
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://lawphil.net/judjuris/juri2016/nov2016/gr_215957_2016.html — CIR v. Fitness By Design, Inc., G.R. No. 215957, November 9, 2016
- https://lawphil.net/judjuris/juri2018/oct2018/gr_201398-99_2018.html — CIR v. Avon Products Manufacturing, Inc., G.R. Nos. 201398-99 and 201418-19, October 3, 2018
- https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf — RMO 1-2026, section IX(C), page 12
Answer this question in flashcards to review your response and continue practicing.