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Philippine Bar review · Question

Practice question: Tax Avoidance and Tax Evasion

Multiple Choice Easy

Practice question

Which conduct most clearly illustrates unlawful means of evading tax?
  1. Claiming a deduction expressly authorized on truthful facts
  2. Deliberately concealing taxable receipts through falsified records
  3. Selecting a lawful statutory option with full disclosure
  4. Paying a correctly computed tax on time
  5. Seeking clarification before a genuine transaction

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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