Practice question
Which taxpayer conduct is expressly covered by Section246(a)?
- Deliberately misstating or omitting material facts from the return or required document
- Making every innocent immaterial spelling error
- Paying a tax on time
- Asking for a published copy of a ruling
- Receiving a lawful receipt
Legal references
- NIRC under RA8424, relevant unchanged provisions: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section246.
- CIR v. G&W Architects, GR246026, April21 2026, Dimaampao MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70567 MAIN Section246(b) materially-different-facts exception, before the main dispositive portion.
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