Practice question
Under Hantex, may an assessment’s presumption of correctness rest solely on another unsupported presumption?
- Yes, presumptions always multiply conclusively
- Only the auditor’s title matters
- No; the assessment must have a factual foundation
- Only the tax rate matters
- Yes, no facts are needed
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
Answer this question in flashcards to review your response and continue practicing.