Practice question
A CBAA memorandum of appeal states only that the taxpayer disagrees, omitting grounds, supporting arguments and requested relief. Which RuleVII Section2 requirement is missing?
- The memorandum must state the grounds relied on, supporting arguments and relief prayed for
- Disagreement alone always supplies every pleading element
- Only the paper color matters
- The adverse party must invent the appellant’s arguments
- The omission converts the case into an original assessment
Legal references
- Consolidated and Revised Rules of Procedure before LBAA and CBAA, RuleVII: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/7/93856 Sections1–7,22–24.
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section231.
- RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Sections35 and38.
Answer this question in flashcards to review your response and continue practicing.