Practice question
Which event expressly satisfies Section 223’s reinvestigation ground for suspension?
- Any private letter to an accountant
- Any request for a discount
- A taxpayer-requested reinvestigation granted by the Commissioner
- Any unsigned email
- An audit merely taking a long time
Legal references
- NIRC Section 223: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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