Practice question
Distinguish an honest computational deficiency from deliberate fabricated deductions, without suggesting that honest mistakes extinguish the tax actually due.
Legal references
- CIR v. Estate of Benigno P. Toda, Jr., G.R. No. 147188, September 14, 2004, main decision: https://lawphil.net/judjuris/juri2004/sep2004/gr_147188_2004.html
- CIR v. Arturo E. Villanueva, Jr., G.R. No. 249540, February 28, 2024, main decision, intentional evasion distinguished from error: https://lawphil.net/judjuris/juri2024/feb2024/gr_249540_2024.html
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