Practice question
An assessment charges both deficiency and delinquency interest for the same post-TRAIN days. The taxpayer raises the express nonconcurrency proviso. Which is correct?
- The proviso applies only if no tax is due.
- A different document number makes the overlap lawful.
- The officer may always collect both.
- The proviso automatically eliminates all principal tax.
- The same-period simultaneous imposition conflicts with Section 249(A).
Legal references
- NIRC Section249(A)–(B), as amended by RA10963 Section75; https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
- RA11976 Section45(c), micro and small taxpayer concession; https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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