Practice question
Under Fitness By Design, a final assessment must include what beyond a tax computation?
- A definite demand for payment within a specified period
- Only a suggestion to discuss possible future findings
- Only an examiner’s unsigned personal estimate
- An invitation to guess the amount later
- An express statement that no payment is demanded
Legal references
- CIR v Fitness By Design GR215957 November9,2016 MAIN: https://lawphil.net/judjuris/juri2016/nov2016/gr_215957_2016.html MAIN definite tax demand and payment due date.
- CIR v Villanueva GR249540 February28,2024 MAIN: https://lawphil.net/judjuris/juri2024/feb2024/gr_249540_2024.html MAIN proof of receipt of assessment notices.
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section228.
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