Practice question
A taxpayer submits hundreds of unrelated payroll pages but none of the records supporting its identified input-tax claim. It argues that sheer volume proves complete support. Which is correct?
- Quantity alone does not supply the necessary relevant documents
- Every thick folder satisfies every defense
- Irrelevance automatically becomes proof after sixty days
- Only a folder’s color matters
- No connection to the protest grounds is needed
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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