Practice question
A taxpayer alleges patent illegality and requests waiver of security, while the BIR disputes the critical facts. Explain the preliminary inquiry required by Pacquiao.
Legal references
- Revised CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html Rule10 Sections3–7.
- Spouses Pacquiao v CTA GR213394 April6,2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN evidence-dependent determination.
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