Practice question
A taxpayer receives a PAN on day zero and has not replied. On day seven the BIR issues its FLD/FAN, before the fifteen-day response period expires. The taxpayer later files a thorough FAN protest. Under Prime Steel Mill, does that later protest alone cure the premature issuance?
- Yes, every later protest waives the earlier violation
- Yes, the BIR may always shorten the PAN period
- No, later ability to protest does not cure disregard of the still-running PAN response opportunity
- Yes, because only the delivery date of the FAN matters
- Yes, any assessment is valid if it raises revenue
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
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