Practice question
During the NOD discussion, the taxpayer refuses to sign the minutes. Under RMO 1-2026, how should the refusal be handled?
- Destroy the minutes
- Treat the refusal as a confession to every tax
- Leave the discussion entirely undocumented
- Automatically close every audit
- Prepare the minutes and clearly note the refusal to sign
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.