In five to ten sentences, what is the tax advice or tax remedy applicable? Please apply the laws of the Philippines.

On March 30, 2015 Miguel Foods, Inc. received a notice of assessment and a letter of demand on its April 15, 2012 final adjustment return from the BIR. Miguel Foods then filed a request for re-investigation together with the requisite supporting documents on April 25, 2005. On June 2, 2005, the BIR issued a final assessment reducing the amount of the tax demanded. Since Miguel Foods was satisfied with the reduction, it did not do anything anymore. On April 15, 2020 the BIR garnished the corporation's bank deposits to answer for the tax liability. Was the BIR action proper? Explain *