Log In Create Account

Philippine Bar review · Question

Practice question: Preliminary Assessment Notice

Multiple Choice Hard

Practice question

A taxpayer disputes alleged unreported sales using reconciliations and invoices in a timely PAN response. The BIR ignores the submissions without explanation and reproduces the same conclusions in its final demand. Which principle from Avon applies?
  1. Receiving papers alone always satisfies due process
  2. The BIR must accept every taxpayer assertion as true
  3. The BIR may destroy contrary evidence
  4. A genuine opportunity to be heard includes reasoned consideration of the taxpayer’s evidence, though acceptance is not compulsory
  5. The PAN response automatically cancels the proposed tax

Legal references

  • https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
  • https://lawphil.net/judjuris/juri2022/sep2022/gr_249153_2022.html — Prime Steel Mill, Inc. v. CIR, G.R. No. 249153, September 12, 2022
  • 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

Answer this question in flashcards to review your response and continue practicing.