BIR needs to give due consideration to taxpayer's arguments

THE Supreme Court, in the case of Commissioner of Internal Revenue (CIR) vs Avon Products Manufacturing Inc. (decided on Oct. 3, 2018), held that the giving of a fair and reasonable opportunity to be heard is not the only aspect of due process in tax assessments, but also that due consideration must be given by the decision-maker to the arguments and evidence submitted by the affected party. Administrative due process demands that the party's defenses be considered by the administrative body in making its conclusions and the party be sufficiently informed of the reasons for its conclusions.

Section 228 of the National Internal Revenue Code, as amended, which governs the protest of an assessment by taxpayers, provides that the taxpayer shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void.