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Philippine Bar review · Question

Practice question: Notice of Discrepancy

Multiple Choice Easy

Practice question

Under RMO1-2026 SectionIX(B), who should sign the Discussion of Discrepancy minutes apart from the taxpayer or authorized representative?
  1. The revenue officer
  2. Only a private newspaper editor
  3. Only the taxpayer’s customer
  4. Only an unrelated auctioneer
  5. Only the building administrator

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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