Practice question
A taxpayer says only documents voluntarily supplied by it can ever inform an assessment. Discuss Section5's third-party information authority and Section6(B)'s best-evidence rule, without assuming that those powers override every confidentiality law.
Legal references
- NIRC, Sections 5-7,22-23 and32, as enacted in RA8424 and subject to the cited later amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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