Philippine Bar review · Question

Practice question: Compromise and Tax Amnesty

Multiple Choice Easy

Practice question

Who composes the Section 204(A) Evaluation Board?
  1. Only the taxpayer’s accountant
  2. Only all local mayors
  3. Only the CTA justices
  4. Only the taxpayer’s shareholders
  5. The Commissioner and four Deputy Commissioners

Legal references

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

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