Practice question
Section228 recognizes a PAN exception when what remains unpaid?
- Excise tax due on excisable articles
- Any ordinary invoice disputed by a customer
- Every business loan
- All utility bills
- A private rent increase
Legal references
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section228(c)–(e), specific PAN exceptions.
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