JULY 2023 COURT OF TAX APPEALS DECISIONS
October 2, 2023
TAX ASSESSMENTS FINAL ASSESSMENT NOTICE (FAN) ISSUED BEFORE THE EXPIRATION OF 15-DAYS FROM RECEIPT OF PAN TO RESPOND THERETO IS VOID. The Bureau of Internal Revenue (BIR) or his duly authorized representative is duty bound to wait for the expiration of fifteen (15) days from the date of receipt of