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Clark Water Corporation (Facebook photo) MANILA - The Court of Tax Appeals (CA) en banc upheld the cancellation of the Bureau of Internal Revenue (BIR)'s assessment for deficiency taxes against Clark Water Corporation supposedly due in 2007 amounting to PHP2.823 million. In its 13-page decision dated October 12, the CTA denied the petition filed by the BIR for lack of merit and enjoined the agency from enforcing collection of the sum against the company which is engaged in the operation and maintenance of water and sewerage systems at the Clark Freeport Zone in Pampanga. The court upheld the firm's position that it had not received the preliminary assessment notice (PAN) as required by law. The CTA said "except for instances under the Tax Code, the issuance of the PAN is mandatory". "The sending of the PAN to the taxpayer to inform him of the assessment made is an indispensable due process requirement in the issuance of a deficiency tax assessment, the absence of

Davao cityBureau of internal revenueManila water company incClark water corporationTax appealsInternal revenueClark freeport zoneTax codeWater corporationClark water corporation facebook photo manila the court of tax appeals ca en banc upheld cancellation bureau internal revenue bir 39s assessment for deficiency taxes against supposedly due in 2007 amounting to php2 823 million its 13 page decision dated october 12He cta denied the petition filed by bir for lack of merit and enjoined agency from enforcing collection sum against company which is engaged in operation maintenance water sewerage systems at clark freeport zone pampanga court upheld firm 39s position that it had not received preliminary assessment notice pan as required law said quot except instances under tax codeHe issuance of the pan is mandatory quot sending to taxpayer inform him assessment made an indispensable due process requirement in ofa deficiency taxHe absence of which invalidates any assessment made by the tax authoritiesUot the court saidOting that the company brought up issue of its non receipt pan and final assessment notice in earliest protest court also said under lawT is not sufficient that revenue officials will merely prove the mailing of pan througha registry receipt quot if taxpayer denies ever having received an assessment from bir