Practice question
A nonfraud criminal tax violation has already been filed in court. Both taxpayer and officer prefer an administrative compromise penalty under 204. Does their mutual preference alone overcome the express exclusion?
- Yes; consent alone removes every statutory limit.
- Yes; any officer may dismiss any court case by private receipt.
- No; because all tax principal is automatically extinguished instead.
- No; agreement cannot by itself create authority contrary to the court-filing exclusion.
- Yes; the exclusion applies only to unpaid electricity bills.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- BIR RMC46-99, extrajudicial compromise of criminal tax violations: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/47959
- RA11976 Sections41 and45, EOPT surcharge and specified concessions: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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