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issuing a pre-assessment notice. Pwede na idiretso to to final assessment notice.

And what are those instances: when there is mathematical error, meaning mali yung
pagka-compute nung tax due all the information are there but may maling
computation of the tax due; theres a discrepancy between the tax that was
withheld, for example the employer withheld one million from the salaries of the
employees pero and nire-mit sa BIR, five thousand lang; next ground is double
recovery the taxpayer opted for a refund but at the same time, carries over the
excess credits. Di pwede yan, you choose one or the other; Non-payment of excise
tax this is a typical situation arising from smuggled excisable articles. So pag
smuggled yan, ibig sabihin, di nagbayad ng duties and excise tax. Therefore, the BIR
can proceed to finalize the assessment without a PAN; lastly, theres a transfer by an
exempt person of tax-free articles to a a non-exempt person. Example, a diplomat is
entitled to bring in an imported vehicle tax and duties-free. Pag binenta yan to a
non-exempt person, it will trigger the assessment of tax without a PAN.

Okay, 228! In 1997, the Code was revised such that when the BIR issues an
assessment, the BIR must inform the taxpayer of the facts and the law upon which
the assessment is based. Otherwise, the assessment is void. Minimum requirement
is that in informing, it must be in writing. Di pwedeng verbal! It must be in writing.

Next question: In what stage must the informing take place? Can the written notice
be given to the taxpayer during the pre-assessment stage tapos wala nang informing
sa final assessment stage? Sabin g Supreme Court and the Commissioner, the law
requires that the legal and factual basis of the assessment must be stated.

In the formal letter of demand and the assessment notice, pag walang factual and
legal basis in writing na indicated sa FAN or letter of demand, the assessment is void
even though, as what happened in this case, the BIR gave something in writing to the
taxpayer during the pre-assessment stage.

It could happen that the taxpayer is aware of the facts and the law. But if the
informing did not take place at the final assessment stage, the assessment is still

Manny Pacquiao case pa rin! Lets use that as an example. A taxpayer was issued a
FAN which the taxpayer duly contested. So under the law, the BIR has a period of
180 days to act on the protest, following submission of supporting documents. What
happened was, nagpa-interview si Commissioner, standing by the assessment of the
BIR because its a controversial case