Yes, Mr. Tiaga may already file a protest. Rev. Regs. No. 18-2013, implementing Sec. 228 of the Tax Code, states that no PAN is required if the…

The question

Yes, Mr. Tiaga may already file a protest. Rev. Regs. No. 18-2013, implementing Sec. 228 of the Tax Code, states that no PAN is required if the deficiency tax is a result of a mathematical error in the computation of tax as appearing on the face of the tax return. In such case, an FLD/FAN shall be issued outright. Thus, the assessment notice sent by the BIR is deemed an FLD/FAN which may be the subject of a protest. On July 31, 2011, Esperanza received a preliminary assessment notice from the BIR demanding that she pays P180,000.00 deficiency income taxes on her 2009 income. How many days from July 31, 2011 should Esperanza respond to the notice? (2011 Bar Question)

1. A.180 days.
2. B.30 days.
3. C.60 days.
4. D.15 days.

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