Practice question
Which deficiency finding is expressly a statutory exception to the PAN requirement under NIRC section 228?
- Every disputed deduction
- Every large assessment
- Every audit involving a corporation
- A mathematical error in computing tax apparent on the face of the return
- Every assessment nearing prescription
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://lawphil.net/judjuris/juri2022/sep2022/gr_249153_2022.html — Prime Steel Mill, Inc. v. CIR, G.R. No. 249153, September 12, 2022
- https://lawphil.net/judjuris/juri2018/oct2018/gr_201398-99_2018.html — CIR v. Avon Products Manufacturing, Inc., G.R. Nos. 201398-99 and 201418-19, October 3, 2018
Answer this question in flashcards to review your response and continue practicing.