Practice question
A taxpayer determines that invoices are necessary to support its reinvestigation but intentionally withholds them while filing unrelated papers. It invokes the words as determined by the taxpayer to deny that any supporting submission is required. Which is correct?
- The definition does not remove the duty to submit documents necessary to support the chosen grounds
- The taxpayer may abolish the evidence requirement by declaration
- Any unrelated paper automatically replaces necessary invoices
- Reinvestigation never involves new material
- The regulation requires only an empty envelope
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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