Practice question
After a 48-hour notice, the taxpayer submits a material sworn explanation. An officer orders closure immediately on the theory that Elric Auxiliary permits skipping the described 5-day compliance-notice stage in every contested case. No independent lawful exception is established. Which is best?
- Follow the applicable staged procedure; the decision does not authorize the asserted universal shortcut.
- Every response automatically allows closure without further process.
- The taxpayer's response itself supplies a criminal conviction.
- A48-hour notice always equals a final closure judgment.
- Every closure must be imposed by a private competitor.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA12023 Section9, amended NIRC115: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
- CIR v. Elric Auxiliary Services Corporation, G.R.226945, February19,2026, MAIN decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
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