Compromise Penalty

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1. What feature distinguishes a compromise penalty from a unilaterally imposed statutory civil surcharge? Multiple Choice Easy
2. Under RMO 7-2015, the scheduled compromise amounts are suggested in settlement of what liability? Multiple Choice Easy
3. Which taxpayers receive the special reduced compromise-penalty treatment under RA 11976 Section 45 and RR 6-2024 for th… Multiple Choice Easy
4. The BIR includes a suggested compromise penalty in a demand. The taxpayer expressly refuses it, and no agreement exists… Multiple Choice Medium
5. An eligible small taxpayer has a covered nonfraud violation of Section 237. The applicable ordinary scheduled compromis… Multiple Choice Medium
6. A taxpayer refuses a proposed compromise penalty for a covered violation. An officer orders payment anyway, reasoning t… Multiple Choice Hard
7. A large taxpayer has an uncovered type of tax violation and asserts that EOPT reduces every compromise penalty by half … Multiple Choice Hard
8. Distinguish a compromise penalty, a statutory civil surcharge and a criminal fine. Essay Medium
9. Explain the current EOPT concession on compromise penalties without treating it as a blanket reduction for every violat… Essay Medium
10. What follows when a taxpayer refuses a suggested compromise penalty under RMO 7-2015? Does refusal itself establish gui… Essay Medium
11. Under 204, what is one express bar to administrative compromise of a criminal tax violation? Multiple Choice Easy
12. What other express criminal-violation exclusion does 204 identify? Multiple Choice Easy