Taxation, 2011 Bar — Question 33

MULTIPLE CHOICE

Which among the following circumstances negates the prima facie presumption of correctness of a BIR assessment? (A) The BIR assessment was seasonably protested within 30 days from receipt. (B) No preliminary assessment notice was issued prior to the assessment notice. (C) Proof that the assessment is utterly without foundation, arbitrary, and capricious. (D) The BIR did not include a formal letter of demand to pay the alleged deficiency.

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