Practice question
Under Toda’s formulation, does an accidental error by itself establish the required evasion state of mind?
- Yes, every mistake is deliberate
- No; the formulation requires the specified willful, deliberate or bad-faith state, not mere accident
- Only the return’s paper color decides
- Only corporate size decides
- Yes, tax reduction alone conclusively proves fraud
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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