BIR’s best evidence obtainable
By: Atty. Xela Leona D. Laqui on February 26, 2026
THE authority of the Bureau of Internal Revenue (BIR) to assess taxes based on the “best evidence obtainable” is anchored in Section 6(B) of the National Internal Revenue Code of 1997, as amended (Tax Code). Section 6(B) provides that when a report...