CA 470 Section 20

Evidence in Assessment Proceedings.

Section 20

SEC. 20. Evidence in Assessment Proceedings. — In the exercise of their appellate and supervisory powers on assessments, the Secretary of Finance and the Board of Tax Appeals may receive, take, and consider not only the evidence on which the officers in charge of the assessment have acted, but other pertinent evidence, in the form of either oral testimony or affidavits or deposition.

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Other provisions in CA 470

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationCA 470 Section 20 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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