Practice question
Which is a statutory ground for compromising payment of an internal revenue tax under NIRC Section 204(A)?
- Reasonable doubt as to the validity of the claim against the taxpayer
- The taxpayer's political endorsement
- The taxpayer's mere preference to pay less
- The revenue officer's personal friendship with the taxpayer
- The taxpayer's unsupported demand for a discount
Legal references
- NIRC, Section 204(A); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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