Practice question
Which is an express statutory exception to the preliminary-assessment-notice requirement?
- Every case the officer calls urgent
- Every assessment against a corporation
- A deficiency resulting from a mathematical error in tax computation appearing on the face of the return
- Every case involving a large amount
- Every case involving an unrepresented taxpayer
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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