Practice question
Two separately identified criminal tax violations are proposed for administrative compromise: one established nonfraud violation not filed in court and another already filed. A schedule lists both types. What is best?
- Evaluate each separately; a schedule does not render the filed violation administratively compromisable under 204.
- If one violation is eligible, every other violation automatically is.
- The filed case is automatically erased by paying for the unfiled one.
- No statutory limits apply when two violations exist.
- Only the taxpayer's total number of customers matters.
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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