Log In Create Account

Philippine Bar review · Question

Practice question: Notice of Discrepancy

Essay Medium

Practice question

A taxpayer signs accurate discrepancy minutes expressly recording disagreement. Explain why that signature alone is not equivalent to accepting a final tax demand.

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.