Deficiency tax assessment is void from the beginning if it is supported by photocopied evidences.

The use of photocopies as evidences of deficiency tax assessments is fatal to the deficiency tax assessments for the photocopied evidences have no probative value and therefore, the deficiency tax assessment is void from the beginning...

The best evidence obtainable under Section 16 of NIRC 1977 (now Section 6, NIRC 1997), as amended, does not include mere photocopies of records/documents. Respondent Commissioner was in error when it anchored the subject tax assessments on a mere photocopy of the Receipt of Earnest Money; it being a mere scrap of paper and have no probative value.

Having disregarded the photocopy of the Receipt of Earnest Money, which was respondent’s basis of assessment, the Court used the zonal value of the subject real properties to compute petitioner’s deficiency income tax liability. Lucia Manotoc Macam v. Commissioner of Internal Revenue and Ramon Wifredo B. Pagarigan, C.T.A. Case No. 6601, December 15, 2009