Practice question
Which is an express Section 228 exception to issuance of a preassessment notice?
- Every case involving a large company
- A deficiency resulting from a mathematical error in tax computation appearing on the face of the return
- Every case where the examiner is busy
- Every case where a taxpayer has a lawyer
- Every case involving a loss
Legal references
- NIRC Sections6,13 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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