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Philippine Bar review · Question

Practice question: Burden of Proof in Tax Assessments

Essay Hard

Practice question

Explain how administrative flexibility in best evidence obtainable coexists with the requirement for a trustworthy assessment foundation.

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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