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Philippine Bar review · Question

Practice question: Requisites of a Valid Assessment

Multiple Choice Medium

Practice question

A document titled final assessment supplies figures but leaves the payment due date indefinite. On the stipulated Fitness-type facts no other served document cures the defect. Does its title alone make it valid?
  1. Yes, titles conclusively establish validity
  2. No; the definite-demand requirement still must be satisfied
  3. Yes, figures eliminate every procedural requirement
  4. Only font size matters
  5. No tax document can ever be valid

Legal references

  • CIR v. Fitness by Design, Inc., G.R. No. 215957, November 9, 2016, main decision: https://lawphil.net/judjuris/juri2016/nov2016/gr_215957_2016.html
  • CIR v. Pascor Realty and Development Corporation, G.R. No. 128315, June 29, 1999, main decision: https://lawphil.net/judjuris/juri1999/jun1999/gr_128315_1999.html

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