• Is an assessments issued and calculated by the Commissioner assessing tax payable for a taxpayer due to failure to file a tax return as required by law.
  • Even if a DA is issued to a taxpayer, the law still demands taxpayers to file this tax return to the Commissioner. Failure to do so will lead to persecutionary actions.
  • Once the above tax return(s) has been filed, DA(s) issued will be reversed automatically to take into effect the tax return now filed by taxpayer.