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Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

After brief surveillance, the BIR issues a compliance notice demanding deficiency VAT and argues that its surveillance power makes the normal LOA and Section 228 assessment process unnecessary. The facts mirror Elric Auxiliary, with no applicable exception changing the required process. Which answer is correct?

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Surveillance automatically supplies every assessment safeguard The BIR must follow the required LOA and assessment procedures before imposing the deficiency; a compliance notice does not itself excuse them All surveillance findings are inadmissible in every case Only the taxpayer may issue an LOA

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