Practice question
Which earlier broad false-return approach did Villanueva expressly abandon?
- Applying ten years to any false return regardless of whether the deviation was intentional
- Requiring the CIR to explain its extraordinary-period ground
- Permitting the taxpayer to rebut a presumption
- Using the ordinary period when no exception is established
- Recognizing nonfiling as a separate statutory ground
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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