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Philippine Bar review · Question

Practice question: Burden of Proof in Tax Assessments

Essay Hard

Practice question

A taxpayer does not compute its exact correct liability, but the challenged assessment is conceded wholly unfounded. Explain the limits of the taxpayer-burden argument.

Legal references

  • CIR v. Hantex Trading Co., Inc., G.R. No. 136975, March 31, 2005, main decision: https://lawphil.net/judjuris/juri2005/mar2005/gr_136975_2005.html

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