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Philippine Bar review · Question

Practice question: Compromise and Tax Amnesty

Essay Hard

Practice question

A taxpayer offers the ordinary compromise minimum and says acceptance is automatic. Explain the substantive grounds, the distinction between rate and approval, and the Board’s statutory triggers.

Legal references

  • NIRC, Section 204(A)-(B): https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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