False vs. Fraudulent vs. Non-filed Return

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1. Which earlier broad false-return approach did Villanueva expressly abandon?
2. Declared sales are PHP1million and omitted sales are exactly PHP300,000. No independent proof of intent or other except…
3. Declared sales are PHP1million and the proven omitted sales are PHP310,000. All disclosure requirements are met. Is the…
4. The CIR has a qualifying unrebutted presumption but previously assured the taxpayer in the assessment process that only…
5. A required VAT return was never filed. The taxpayer did file its separate annual income-tax return and argues that fili…
6. An examiner treats a sales omission of exactly30% of declared sales as automatically exceeding the statutory presumptio…
7. A taxpayer never filed the required VAT return but did file its annual income-tax return. Explain why the nonfiling inq…
8. The CIR argues that satisfying the quantitative presumption automatically excuses conduct misleading the taxpayer about…