f. Notice of Discrepancy

Notice of Discrepancy

The supplied primary sources do not contain any statutory rules or judicial doctrines governing tax assessments or a Notice of Discrepancy. Instead, Faustino Co Shu Kiam v. Republic, G.R. No. 279277, 29 June 2026, addresses land registration and reconstitution, instructing that certifications from the Land Registration Authority or the Registry of Deeds must explicitly confirm whether the original title existed on file and was in force prior to its loss or destruction¹.

The remaining authorities similarly do not address tax law. Buyag v. Caliwag, A.M. No. P-26-313, 29 April 2026, deals with administrative liability in the judiciary, ruling that a court employee who solicits money for the release of documents in court custody commits gross misconduct². Meanwhile, Soto v. Cassandra Reyes-Soto and the Republic of the Philippines, G.R. No. 249759, 22 April 2026, pertains to family law under Article 36 of the Family Code, focusing on the totality of evidence required to establish psychological incapacity rendering marital life impossible³.