Practice question
A taxpayer receives a PAN and submits its written response ten days later. Is that response outside the ordinary fifteen-day period solely because ten days elapsed?
- Yes, the deadline is always five days
- Yes, PANs cannot be answered
- Yes, only a court may receive a response
- Yes, all PAN responses require prior tax payment
- No, ten days is within fifteen days from receipt
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.