Practice question
Which taxpayer-location circumstance is separately enumerated in Section223?
- The taxpayer is out of the Philippines
- The taxpayer hires a local bookkeeper
- The taxpayer buys new stationery
- The taxpayer attends a meeting in the same city
- The taxpayer reads an assessment carefully
Legal references
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Sections222(b) and223.
- CIR v Standard Insurance GR259729 November17,2025 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327 MAIN legal prohibition, definite waiver and strict suspension grounds.
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