Practice question
An examiner treats a sales omission of exactly30% of declared sales as automatically exceeding the statutory presumption threshold. No other evidence establishes intent. Explain the numerical distinction and its effect on the claimed presumption.
Legal references
- CIR v Villanueva GR249540 February28,2024 MAIN: https://lawphil.net/judjuris/juri2024/feb2024/gr_249540_2024.html MAIN statutory requisites, strict presumption threshold, due process.
- NIRC RA8424, Sections203,222–223 and228: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Sections222(a) and248(B).
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