Compromise and Tax Amnesty

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1. Which is a statutory ground for compromising payment of an internal revenue tax under NIRC Section 204(A)?
2. What minimum compromise rate does Section 204(A) state for financial-incapacity cases, subject to the required approval…
3. Which criminal tax violations are excluded from the NIRC's authority to compromise criminal violations?
4. A taxpayer offers 40% of a P2 million basic assessed tax in a doubtful-validity compromise. It argues that meeting the …
5. A taxpayer offers 5% of a P600,000 basic assessed tax on an established financial-incapacity ground. Which statement is…
6. During the RA 9480 amnesty period, a qualified taxpayer fully complied with the law's documentary and payment requireme…
7. A taxpayer is prosecuted in court for a criminal tax violation involving fraud. It tenders a proposed compromise paymen…
8. State the two grounds for compromising payment of an internal revenue tax under Section 204(A). Does a taxpayer obtain …
9. A taxpayer proposes a financial-incapacity compromise of P80,000 against P800,000 basic assessed tax. Explain the statu…
10. Distinguish a discretionary compromise under NIRC Section 204 from a statutory tax amnesty. Use CIR v. Transfield's tre…
11. For compromise cases other than financial incapacity, what ordinary minimum does Section 204(A) prescribe, subject to i…
12. Who composes the Section 204(A) Evaluation Board?