Beruflich Dokumente
Kultur Dokumente
HELD:
No. The NIRC of 1997 was already in effect when the FAN was issued.
Under Section 228 of the NIRC, taxpayers shall be informed in writing
of the law and the facts on which the assessment is made:
otherwise, the assessment shall be void. In the case at bar, the FAN
merely stated the amount of liability to be shouldered by the estate and
the law upon which such liability is based. However, the estate was not
informed in writing of the facts on which the assessment of estate taxes
had been made. The estate was merely informed of the findings of the
CIR. Section 228 of the NIRC being remedial in nature can be applied
retroactively even though the tax investigation was conducted prior to the
laws passage. Consequently, the invalid FAN cannot be a basis of a
compromise, any proceeding emanating from the invalid FAN is void
including the issuance of the warrant of distraint and/or levy.