Practice question
A taxpayer timely contests a properly founded assessment but supplies only the statement 'I disagree,' with no evidence addressing the documented taxable receipts. Does that statement alone rebut the assessment?
- Yes, every denial is conclusive
- Yes, only the BIR ever bears any burden
- Yes, if signed in blue ink
- No; a bare denial does not itself rebut the evidentiary foundation
- No, because no assessment can ever be rebutted
Legal references
- NIRC Sections5–6,13 and228: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- CIR v. Hantex Trading, GR136975, March31 2005, main decision: https://lawphil.net/judjuris/juri2005/mar2005/gr_136975_2005.html
- CIR v. Spouses Magaan, GR232663, May3 2021, main decision: https://lawphil.net/judjuris/juri2021/may2021/gr_232663_2021.html
- CIR v. Elric Auxiliary Services, GR226945, February19 2026, main decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
Answer this question in flashcards to review your response and continue practicing.