Practice question
What consequence does Section228 expressly state when its required written legal and factual basis is absent?
- The tax automatically doubles.
- The assessment is void.
- The taxpayer automatically admits fraud.
- Every later tax year becomes exempt.
- The assessment becomes conclusive immediately.
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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