Practice question
Who may sign the discrepancy-discussion minutes in place of the taxpayer under SectionIX(B)?
- An authorized representative
- Any stranger who happens to be present
- Only the taxpayer’s landlord regardless of authority
- Any customer without authorization
- An unidentified caller
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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