Practice question
What must a tax assessment communicate in writing under Section 228?
- Only the examiner’s job title
- Only a total with no explanation in every case
- Only the taxpayer’s registered name
- Only the tax office’s location
- The facts and law on which the assessment is based
Legal references
- NIRC Sections6,13 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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