Requisites of a Valid Assessment

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1. What must the taxpayer be informed of in writing under NIRC Section228 concerning an assessment?
2. What consequence does Section228 expressly state when its required written legal and factual basis is absent?
3. Which is an express statutory exception to the preliminary-assessment-notice requirement?
4. A deficiency assessment provides only a peso figure, with no written legal or factual basis anywhere in the served asse…
5. The BIR identifies a facial mathematical error within Section228's PAN exception. It argues that this also permits it t…
6. A corporation's filed return declares no unpaid tax due. The BIR asserts additional taxable income, issues collection w…
7. A deficiency notice quotes a tax provision but supplies no factual explanation connecting it to the taxpayer's transact…
8. Explain why an unexplained demand for a peso amount does not necessarily meet Section228's written-bases requirement. A…
9. Distinguish a statutory exception to a PAN from permission to omit the legal and factual bases of the assessment. Use a…
10. Explain Stradcom's relevance to an additional tax claim the BIR attempts to collect as supposedly self-assessed despite…
11. Beyond computing liability, what must an assessment include under Pascor?
12. What payment-timing requirement did Fitness by Design emphasize for a final assessment?