In a nutshell, the obligation of a taxpayer is to pay the right amount of tax at the right time. Preliminary Assessment Notice (PAN), Formal Letter of Demand and Final Assessment Notice (FLD/FAN). In a substituted service, the assessment notice may be left at the taxpayer’s registered address with his clerk or with a person having charge thereof. The same shall also apply if the known address is a place where the business activities of the taxpayer are conducted. However, if the known address is the place of residence, substituted service can be made by leaving the copy with a person of legal age residing therein.

Source: Philippine Star February 17, 2020 16:00 UTC