Philippine Bar review · Question

Practice question: Procedural Due Process in Tax Assessments

Essay Hard

Practice question

Explain why a later administrative protest does not automatically cure a FAN issued before the PAN response period ends.

Legal references

  • Prime Steel Mill, Inc. v. CIR, G.R. No. 249153, September 12, 2022, main decision: https://lawphil.net/judjuris/juri2022/sep2022/gr_249153_2022.html

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