Practice question
Does Section 6(C)’s estimation power make every surveillance extrapolation conclusive under Elric Auxiliary (2026)?
- Yes, no rebuttal is possible
- Only if the calculation uses a spreadsheet
- Yes, any number is enough
- Only if the business is small
- No; the estimate remains subject to reasonableness and must not be arbitrary
Legal references
- CIR v. Elric Auxiliary Services Corporation, G.R. No. 226945, February 19, 2026, main decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
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