Tax law; demand letter is not assessment notice.

See - The court’s Third Division said the BIR did not give Ramsay “due process.” The deficiency tax assessment covered income and value-added taxes for the years 2006 to 2009. It noted the BIR sent formal demand letter (FLD) or final assessment notice to the contract star of TV5 without stating the amount of the tax debts and when it was due. “The FLD was not an assessment notice as there was no mention of a definite time when the payment is due and demandable,” the court said in its 24-page decision issued last Sept. 17.


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The court’s Third Division said the BIR did not give Ramsay “due process.”


The deficiency tax assessment covered income and value-added taxes for the years 2006 to 2009.

It noted the BIR sent formal demand letter (FLD) or final assessment notice to the contract star of TV5 without stating the amount of the tax debts and when it was due.


“The FLD was not an assessment notice as there was no mention of a definite time when the payment is due and demandable,” the court said in its 24-page decision issued last Sept. 17.


Read more at http://www.mb.com.ph/tax-court-voids-bir-tax-collection-case-vs-derek-ramsay/#9HzkwdBvXmLvP63y.99

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