Practice question
Under the Villanueva main decision, what is required beyond mere inaccuracy to invoke the extraordinary false-return period?
- The examiner’s preference
- The requisite deliberate or willful misstatement, established under the governing proof rules
- A change of accountant
- A missing page number alone
- The taxpayer’s corporate status
Legal references
- CIR v. Villanueva, G.R. 249540, February 28, 2024, main decision: https://lawphil.net/judjuris/juri2024/feb2024/gr_249540_2024.html
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