by Julius Patrick C. Acosta
When a person hears the word "update" or 'notification", more often than not, the first thing that comes to mind is Facebook, Twitter, Instagram, or the many other social networking applications. Hardly anyone sees any reference and connection between these words and taxation.
And yet, updates and notifications are most relevant in taxation, especially in the area of due process the rights of the taxpayer in relation to the change of a taxpayer's business address. As this article highlights, changing one's business address may not be as simple as changing profile pictures on Facebook.
The Bill of Rights, under the 1987 Constitution of the Philippines, provides that no person shall be deprived of property without due process of law. In tax assessments conducted by Bureau of Internal Revenue (BiR), due process includes the taxpayer being informed in writing of the legal and factual bases of such assessments.