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Philippine Bar review · Question

Practice question: Requisites of a Valid Assessment

Multiple Choice Easy

Practice question

What must the taxpayer be informed of in writing under NIRC Section228 concerning an assessment?
  1. The law and facts on which it is made
  2. Only the officer's preferred payment bank
  3. Only a statement that taxes are important
  4. Only the officer's name
  5. Only a request to telephone the office

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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