Practice question
A revenue officer admits a mandatory assessment procedure was omitted but argues the lifeblood doctrine automatically cures every defect. Which is best under Algue?
- Revenue need cures every defect
- The doctrine abolishes due process
- The collection goal must be pursued according to law; the admitted procedural defect cannot be ignored solely by invoking lifeblood
- No tax may ever be collected
- Only the taxpayer’s opinion matters
Legal references
- https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html — CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1988, main opinion
- https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html — Philex Mining v. CIR, G.R. No. 125704, August 28, 1998, main opinion
Answer this question in flashcards to review your response and continue practicing.