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Philippine Bar review · Question

Practice question: Compromise and Tax Amnesty

Multiple Choice Easy

Practice question

Which criminal tax violations are excluded from the NIRC's authority to compromise criminal violations?
  1. Only violations with no unpaid tax
  2. Only violations committed abroad
  3. Those already filed in court or involving fraud
  4. Only violations by corporations
  5. Only violations by natural persons

Legal references

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

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