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Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

An officer treats a continuity replacement for the same 2024 audit as authority to add2025 without the required new-selection and approval process. The BIR cites the word replacement as sufficient. Which is correct?

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Replacement always expands years Additional periods cannot be smuggled into a continuity replacement; the prescribed process for expanded coverage is required All2024 authority is automatically void Taxpayer identity is irrelevant

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