WHEN A TAX ASSESSMENT NOTICE BECOMES INVALID? - facebook.com/Kataxpayer

WHEN A TAX ASSESSMENT NOTICE BECOMES INVALID?
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In the case of CIR versus Fitness by Design, Inc. CTA EB-970, July 14, 2014, it was ruled that all Deficiency Tax Assessment Notices must clearly show a due date. Else, for lack of a definite and unequivocal demand for payment of a certain date and for want of due process, the assessment is void.

MORAL LESSON: Accept all Formal Letters of Demand or Final Assessment Notices having no due dates and then use the prescription period to your advantage. At any rate, the succeeding notice emanating therefrom is also considered void.

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