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Philippine Bar review · Question

Practice question: Submission of Supporting Documents by Taxpayer

Multiple Choice Easy Jurisprudence

Practice question

For reinvestigation, why is an additional invoice relevant rather than merely a large attachment?
  1. It supports an identified disputed transaction or factual ground
  2. Its file size automatically proves every defense
  3. It is printed on expensive paper
  4. It contains an unrelated customer logo
  5. It replaces every legal argument automatically

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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