THE cornerstone of a fair tax system is due process. Taxpayers have the fundamental right to be informed in writing of the factual and legal basis for any tax assessment.
Thus, proper service of assessment-related notices — including the Notice of Informal Conference, Preliminary Assessment Notice and Final Assessment Notice — is paramount, and failure to comply thereof renders the assessment void.To streamline this process, the Bureau of Internal Revenue enacted Revenue Regulations 18-2013, amending RR 12-99. These regulations outline the permissible methods of serving assessment notices.
– If no person is found in the registered or known address, the revenue officer shall bring a barangay official and two disinterested witnesses to observe and attest to the absence of the taxpayer.– If the taxpayer refuses to receive the notice, the revenue officer shall bring a barangay official and two disinterested witnesses to observe and attest to the act of refusal .Similar rules are also applicable for substituted service of Letter of Authority .
Service As An Alternative Mode
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