Practice question
How does First Express describe relevant supporting documents for disputing an assessment?
- Documents necessary to support the legal basis of the dispute as determined by the taxpayer, subject to the governing rules
- Every paper the business has ever possessed
- Only the examiner’s preferred nonexistent receipt
- Only unrelated newspaper clippings
- Only records of a different taxpayer
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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