Practice question
A return declares no tax due. The BIR proposes an additional disputed amount but has no valid assessment or other lawful collection basis. What does Stradcom reject?
- Lawful assessment procedures
- Every future collection after proper proceedings
- Immediate summary collection merely by calling the proposal an admitted delinquency
- The taxpayer’s right to challenge
- Examining what the return states
Legal references
- CIR v. Stradcom, G.R. 255520, April 21, 2025: https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html
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