Preliminary Assessment Notice

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1. Which excess-credit transaction is identified in Section228(c)? Multiple Choice Easy
2. The taxpayer opted to claim a refund of excess creditable withholding tax, then carried over and automatically applied … Multiple Choice Medium
3. Excise tax due on specified excisable articles has not been paid. An auditor invokes Section228(d) solely to omit a PAN… Multiple Choice Medium
4. An exempt purchaser acquired covered machinery and later sold it to a nonexempt buyer. The authority relies on Section2… Multiple Choice Hard
5. A corporation carried over excess creditable withholding tax but never opted for a refund or tax credit of that same am… Multiple Choice Hard
6. An examiner omits a PAN because the taxpayer’s excise tax on excisable articles is unpaid, then claims that no written … Essay Medium
7. A taxpayer carried over an excess withholding credit but did not seek a refund or tax credit of the same amount. Explai… Essay Medium
8. An exempt person transfers covered imported capital equipment to a nonexempt buyer. Explain the Section228(e) prelimina… Essay Medium