Practice question
Explain why relevant supporting documents are not necessarily every paper requested, using First Express’s treatment of nonexistent payment proof.
Legal references
- CIR v. First Express Pawnshop Company, Inc., G.R. Nos. 172045-46, June 16, 2009, main decision, relevant supporting documents: https://lawphil.net/judjuris/juri2009/jun2009/gr_172045_2009.html
- CIR v. CTA Third Division and Citysuper, Inc., G.R. No. 239464, May 10, 2021, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/67428
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