Practice question
Does attaching a revenue officer’s tax-computation affidavit to a criminal complaint automatically make the affidavit a final assessment?
- No; Pascor distinguishes the affidavit from a properly communicated assessment and payment demand
- Yes, every affidavit is an assessment
- Only if the affidavit is long
- Only the prosecutor’s office address matters
- Every criminal complaint automatically completes Section 228
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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