5 Questions
According to the text, what is an assessment?
A written communication containing a computation by a revenue officer of tax liability
According to the text, what is the presumption regarding tax assessments by tax examiners?
They are presumed correct and made in good faith
According to the text, what is the duty of the taxpayer in relation to tax assessments?
To contest or disprove the BIR examiner's findings
According to the text, what happens if there are no irregularities in the performance of duties in making an assessment?
The assessment will be presumed correct
According to the text, when does the presumption of regularity not apply?
When the assessment is not based on irregularities
Test your knowledge on tax assessments and the Bureau of Internal Revenue (BIR) with this quiz. Learn about the process of assessments, taxpayer rights, and how to contest findings.
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