Practice question
A deficiency assessment provides only a peso figure, with no written legal or factual basis anywhere in the served assessment materials. The officer later offers an oral explanation. Does that oral explanation satisfy Section228's stated requirement?
- Yes, because any conversation replaces written notice.
- Yes, if the officer speaks loudly.
- Yes, because an amount alone always suffices.
- No. The statute requires the legal and factual basis in writing.
- No, because assessments can never be explained.
Legal references
- NIRC Section228; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- CIR v. Stradcom Corporation, G.R.255520, April21 2025, main decision (assessment and lawful collection); https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html
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