Practice question
Distinguish a statutory exception to a PAN from permission to omit the legal and factual bases of the assessment. Use a facial mathematical-error case.
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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