On January 15, 2020, Ms. Aila, the owner of a popular salon brand comes to you for advise. She received a Preliminary Assessment Notice (PAN) with the Notice of Discrepancies from the BIR containing deficiency taxes for the Taxable Year 2015. It includes deficiency taxes enumerated as follows: 1. Disallowed income tax deductions due to non-presentation of receipts - P2,500,000 2. Disallowed input vat due to non-compliance with invoicing requirements - P1,500,000 3. Disallowed expenses due to non-withholding - P5,000,000 You asked Mr. Pogi Cruz, Ms. Aila's akawntant for the supporting documents referring to the aforementioned findings but all you got from him was a KILLER SMILE. What advise can you give to Ms. Aila on how to proceed with the PAN?