Practice question
What is essential before treating a disputed additional amount as collectible through the summary delinquent-tax remedies discussed in Stradcom?
- An officer’s personal preference alone
- A social-media allegation
- Any accounting estimate
- The proper valid and demandable tax-liability foundation under the applicable rules
- A supplier’s invoice alone
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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