Practice question
A taxpayer submits invoices during the Discussion of Discrepancy to explain a recorded mismatch. The examiner says documents are forbidden because the NOD stage is only for announcing a bill. Is that correct?
- Yes, evidence is always barred before a FAN
- Yes, the NOD is a final judicial decree
- Yes, only cash payment may be discussed
- No, the stage affords a reasonable opportunity to explain and submit supporting documents
- No, because a taxpayer can unilaterally erase all findings
Legal references
- https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf — RMO 1-2026, section IX(B)–(C), page 12
- https://www.bir.gov.ph/2020-Revenue-Regulations — official RR 22-2020 listing; section 2 amending RR 12-1999 section 3.1.1
Answer this question in flashcards to review your response and continue practicing.