Practice question
RR18-2013 defines relevant supporting documents by reference to what?
- Documents necessary to support the factual and legal bases for disputing the assessment
- Every paper ever possessed by any employee
- Only documents unrelated to the disputed transactions
- Only newspaper articles
- Only the auditor’s personal records
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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