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Philippine Bar review · Question

Practice question: Tax Avoidance and Tax Evasion

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Practice question

An auditor states that every transaction undertaken partly to minimize tax is fraudulent. Evaluate the statement without treating every asserted planning arrangement as valid.

Legal references

  • CIR v. Estate of Toda, G.R. 147188, September 14, 2004: https://lawphil.net/judjuris/juri2004/sep2004/gr_147188_2004.html

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