Philippine Bar review · Question

Practice question: False vs. Fraudulent vs. Non-filed Return

Essay Medium

Practice question

A taxpayer never filed the required VAT return but did file its annual income-tax return. Explain why the nonfiling inquiry must be tax-specific.

Legal references

  • NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section222(a).

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