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Philippine Bar review · Question

Practice question: Compromise and Tax Amnesty

Essay Medium

Practice question

State the two grounds for compromising payment of an internal revenue tax under Section 204(A). Does a taxpayer obtain a completed compromise merely by offering the ordinary minimum amount?

Legal references

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

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