A preliminary Assessment Notice (PAN) is NOT required to be issued by the BIR before issuing a Final Assessment Notice (FAN) on one of the following…

The question

A preliminary Assessment Notice (PAN) is NOT required to be issued by the BIR before issuing a Final Assessment Notice (FAN) on one of the following cases: (2012 Bar Question)

1. A.When a taxpayer does not pay the 2010 deficiency income tax liability on or before July 15 of the year;
2. B.When the finding for any deficiency tax is the result of mathematical error in the computation of the tax as appearing on the face of the return;
3. C.When a discrepancy has been determined between the value added tax paid and the amount due for the year;
4. D.When the amount of discrepancy shown in the Letter Notice is not paid within thirty (30) days from date of receipt.

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