Practice question
What is a naked assessment in the relevant jurisprudential sense?
- An assessment utterly lacking factual foundation or rational basis
- Every assessment exceeding one page
- Every assessment the taxpayer dislikes
- Every computerized computation
- Every assessment of a corporation
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
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