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BlueNova Manufacturing, Inc., a VAT-registered taxpayer, receives a Final Assessment Notice (FAN) for 2024 indicating VAT deficiency of ₱6,500,000 arising from a misclassification of input VAT. The FAN states the tax type (VAT), the year (2024), the deficiency amount, and the deficiency reason but omits a computation schedule or any supporting data. On the same day, a separate Collection Demand directs payment of ₱6,500,000 within 15 days; the Demand states the tax type, the period, and the amount due but expressly notes that the period and the basis are “consistent with FAN” and provides only a single-line computation instead of a full schedule. Five days later, the BIR levies the taxpayer’s corporate bank account to satisfy the amount. The taxpayer challenges the levy as void for lack of essential requisites. Which of the following statements best describes the levy and the taxpayer’s remedies?