Practice question
For the initial closure-related 48-hour notice described in Elric Auxiliary, what response does the taxpayer have an opportunity to give?
- Only an unrelated tourist questionnaire.
- No explanation is ever permitted.
- An explanation under oath why administrative or criminal action should not be taken.
- Only a private purchase offer.
- Only a resignation letter to another business.
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
Answer this question in flashcards to review your response and continue practicing.