Formal notification of asset valuation is essential; lack thereof renders subsequent tax liquidation illegal.

The court ruled that the asset valuation preceding the additional SISA tax liquidation must be personally notified to the taxpayer via registered mail with receipt confirmation. The taxpayer argued that the absence of such formal notification rendered the subsequent tax liquidation illegal due to the omission of an essential legal formality. Consequently, the court declared the liquidation void because the statutory requirement for personal notification was not met.