. A taxpayer is suspected not to have declared his correct gross income in his return file for 2019. The examiner requested the Commissioner to authorize him to inquire into the bank deposits of the taxpayer so that he could proceed with the net worth method of investigation to establish fraud.

a.) May the examiner look into the taxpayers bank deposits? 3 pts

b.) In what cases may the Commissioner or his duly authorized representative be allowed to inquire or look into the bank deposits of a tax payer? 3 pts

c.) In the case at bar, how long can the assessment be made by the examiner? 3 pts

Answer concisely and always cite the legal provision/law/article which is applicable in each case. A mere Yes or No answer will NOT be given any credit.

Philippine law

PLEASE HELP :) THIS IS TAXATION SUBJECT