Procedural Due Process in Tax Assessments

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1. For personal service of corporate assessment notices, which recipient distinction is important under Fort 1 Global? Multiple Choice Easy
2. The BIR issues the FAN seven days after the taxpayer receives the PAN, before the fifteen-day response period expires. … Multiple Choice Medium
3. A corporate PAN is personally handed to a guard whose authority to receive tax notices is not established. The BIR reli… Multiple Choice Medium
4. A PAN is required. The taxpayer denies receiving it; the BIR produces only an unauthenticated mailing claim without rel… Multiple Choice Hard
5. The BIR issues a FAN before the PAN response period expires, but delays delivery of the FAN until after the period and … Multiple Choice Hard
6. Explain why a later administrative protest does not automatically cure a FAN issued before the PAN response period ends. Essay Hard
7. A corporation denies receiving required assessment notices. The BIR relies on delivery to an unidentified person at the… Essay Hard
8. Distinguish proof that a notice exists in the BIR file from proof it was properly served on the taxpayer. Essay Hard