Practice question
Explain why an assessment’s arithmetic can be correct while its payment demand remains legally defective.
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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