Practice question
An examiner omits a PAN because the taxpayer’s excise tax on excisable articles is unpaid, then claims that no written explanation of the resulting assessment is required. Distinguish these obligations.
Legal references
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section228(c)–(e), specific PAN exceptions.
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