Practice question
An auditor determines a discrepancy between tax actually withheld and the amount remitted by the withholding agent. Does section 228 expressly recognize a PAN exception for that situation?
- Yes, this is one of the listed exceptions
- No, no PAN exception exists
- Only if the taxpayer is a city government
- Only if a court has already convicted the agent
- Only if the tax is real property tax
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 228
- https://lawphil.net/judjuris/juri2022/sep2022/gr_249153_2022.html — Prime Steel Mill, Inc. v. CIR, G.R. No. 249153, September 12, 2022
- https://lawphil.net/judjuris/juri2018/oct2018/gr_201398-99_2018.html — CIR v. Avon Products Manufacturing, Inc., G.R. Nos. 201398-99 and 201418-19, October 3, 2018
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