Practice question
The EOPT amendment requires review of creditable-withholding regulations and processes at least how often?
- Once every three years
- Only once after enactment
- Every twenty years
- Only if every taxpayer petitions unanimously
- Never, because the collection rationale makes review unnecessary
Legal references
- RA11976 Ease of Paying Taxes Act: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html Section8, NIRC57 final paragraph.
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