Practice question
A taxpayer attends a discrepancy discussion, disagrees with the findings, and signs accurate minutes acknowledging what was discussed. The examiner claims that signature alone conclusively accepts every proposed tax and waives later remedies. No settlement or waiver was executed. Which is correct?
- Signing the discussion record alone does not transform it into acceptance of a final assessment or an express waiver
- Every signature on minutes is a compromise
- Minutes automatically become an enforceable FAN
- Disagreement becomes legally impossible after attendance
- The signature transfers tax liabilities to the representative
Legal references
- BIR RMO1-2026, SectionIX(B)–(C), page12: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf
Answer this question in flashcards to review your response and continue practicing.