Practice question
The taxpayer establishes that a purported deficiency assessment entirely omitted the written factual and legal bases required by Section 228. The BIR answers solely that the taxpayer did not protest it, so the defect is cured by finality. Which analysis is correct?
- Every void assessment becomes valid through silence
- No procedural requirement can ever invalidate a tax assessment
- Only the collection amount matters
- The BIR must still satisfy the threshold validity requirement; failure to protest is not a substitute for the mandatory written bases
- The defect automatically exempts the taxpayer from every future tax
Legal references
- NIRC Sections5–6,13 and228: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- CIR v. CTA Third Division and Citysuper, GR239464, May10 2021, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/67428
- CIR v. Elric Auxiliary Services, GR226945, February19 2026, main decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
- CIR v. Standard Insurance, GR259729, November17 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327
Answer this question in flashcards to review your response and continue practicing.