Practice question
Which factor forms part of the tax-evasion formulation discussed in Estate of Toda?
- The taxpayer’s preferred accounting software
- The nationality of every customer
- An unlawful course or failure of action
- The number of pages in a contract
- A requirement that every transaction lose money
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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