Practice question
For personal service of corporate assessment notices, which recipient distinction is important under Fort 1 Global?
- Any passerby is enough
- Any person with a nearby address is automatically authorized
- The taxpayer or a duly authorized representative must receive the notice under the applicable service rule
- Only the oldest employee can receive
- Every security guard is conclusively authorized
Legal references
- 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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