மணிலா மைய போஸ்ட்: Live & Latest News Updates : Vimarsana.com
By Alexander Querido, Jr.
The COVID-19 pandemic has affected the way businesses conduct their day-to-day activities. With the continued threat of the virus and community quarantines in force across the country, most companies have been operating with skeleton workforces, to the extent that often only receptionists and security guards are the only warm bodies present. Such situations could lead to Bureau of Internal Revenue (BIR) notices or letters not being properly served to taxpayers.
It is elementary in tax investigation that when the BIR finds that proper taxes should be assessed, the taxpayer should first be informed in writing of the law and the facts on which the assessment will be made, otherwise, the assessment is void. It is a fundamental principle enshrined in our Constitution that no person shall be deprived of life, liberty or property without due process of law nor shall any person be denied the equal protection of the laws.
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