Practice question
A PAN is required. The taxpayer denies receiving it; the BIR produces only an unauthenticated mailing claim without reliable evidence of actual service. It demands that the taxpayer prove the negative instead. Which is sound under Metro Star and Fort 1 Global?
- The BIR must support its service claim; the missing safeguard cannot be presumed merely from its own assertion
- The denial automatically proves every tax is zero
- Every mailing assertion is irrebuttable
- The taxpayer must fabricate a delivery record
- A later courtroom tax calculation replaces service
Legal references
- CIR v. Metro Star Superama, Inc., G.R. No. 185371, December 8, 2010, main decision: https://lawphil.net/judjuris/juri2010/dec2010/gr_185371_2010.html
- CIR v. Fort 1 Global City Center, Inc., G.R. No. 263811, November 26, 2024, main decision: https://lawphil.net/judjuris/juri2024/nov2024/gr_263811_2024.html
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