Practice question
A taxpayer contests that sales attributed to it belong to another company. It submits invoices identifying the seller and a sworn customer correction addressing the erroneous TIN. Are these potentially relevant supporting records?
- Yes; they address the identified transaction-attribution defense
- No; invoices are always forbidden
- No; only the disputed tax total matters
- No; third-party explanations can never be considered
- Yes, so they conclusively win without evaluation
Legal references
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 definition of relevant supporting documents.
- Level Up v CIR GR272354 September29,2025 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70267 MAIN administrative consideration of reinvestigation evidence.
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