Practice question
Beyond computing liability, what must an assessment include under Pascor?
- Only an audit appointment
- Only an allegation to a prosecutor
- Only the taxpayer’s address
- A demand for payment within a prescribed period
- Only a company’s sales brochure
Legal references
- 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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