Practice question
A taxpayer argues that 249(C) can never apply because the unpaid tax legally required no return. A valid due tax and all applicable delinquency conditions are established, with no exemption. Which is correct?
- Every no-return tax is automatically interest-free.
- Section 249(C)(2) expressly includes tax due for which no return is required.
- Only return-filing offenses may produce interest.
- The taxpayer may erase liability by refusing a form.
- A local treasurer alone may determine national interest.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA10963 Section75, amended NIRC249: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
- RA11976 Sections41 and45, EOPT surcharge and specified concessions: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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