Practice question
An RO rejects minutes signed by the taxpayer’s duly authorized representative solely because the taxpayer did not personally attend. Which is correct under SectionIX(B)?
- The rule expressly permits the authorized representative’s signature
- Personal attendance is invariably the only option
- Representation is forbidden during all discrepancies
- The representative’s signature converts the minutes into a FAN
- The minutes become a court judgment
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.