Practice question
An examiner says that because an NOD is not yet an assessment, meetings about it may be arranged exclusively through unofficial private channels and need no official record. Evaluate under SectionIX(B).
Legal references
- BIR RMO1-2026, SectionIX(B)–(C), page12: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%201-2026.pdf
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