Practice question
Under 249(C), delinquency interest can apply to unpaid tax for which what filing circumstance exists?
- No return is required to be filed.
- A return is always legally indispensable for every category.
- Only a foreign return exists.
- The taxpayer owns no stationery.
- The tax must be a local professional tax.
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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