Practice question
Is the BIR invariably bound by all technical evidentiary rules of a regular judicial trial when gathering administrative best evidence obtainable?
- Yes, all administrative sources are forbidden
- Yes, only courtroom testimony exists
- Only the taxpayer’s preference controls
- No; Hantex recognizes administrative flexibility while requiring trustworthy factual support
- No evidence is required at all
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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