Practice question
A required VAT return was never filed. The taxpayer did file its separate annual income-tax return and argues that filing any return automatically starts the ordinary VAT assessment period. Assume the VAT nonfiling ground is properly established and no other defect exists. Which follows Section222(a)?
- The required tax return must be identified; filing a different tax return does not itself cure VAT nonfiling
- Every return for any tax necessarily counts as every other return
- Nonfiling requires proof of a false filed VAT return
- Filing an income-tax return permanently exempts VAT
- The BIR must pretend the missing VAT return exists
Legal references
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section222(a), failure to file the required return.
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