Practice question
A micro taxpayer cites the EOPT proviso to demand blanket immunity from every withholding obligation, including a payment stipulated to fall under final withholding in57(A). Which response best reconciles collection policy with statutory limits?
- The proviso names57(B); it does not by itself remove a separately applicable57(A) final-withholding duty
- Micro status abolishes all taxes and collection duties
- The word withholding makes every subsection legally identical
- Only the recipient’s agreement determines whether57(A) applies
- The three-year review rule automatically suspends all withholding until each review ends
Legal references
- RA11976 Ease of Paying Taxes Act: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html Section8, exception limited to57(B).
- RA12214 CMEPA: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html Section16, current57(A) final withholding.
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