Practice question
Explain why both statements are overbroad: 'every civil tax action requires a prior assessment without exception' and 'no civil tax action ever requires attention to assessment rules.'
Legal references
- NIRC Sections205,220 and222(a); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
Answer this question in flashcards to review your response and continue practicing.