Practice question
Distinguish a valid Letter of Authority from the written factual and legal basis of a tax assessment.
Legal references
- NIRC Sections6,13 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- CIR v. Standard Insurance, G.R.259729, November17 2025: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
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