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Philippine Bar review · Question

Practice question: Surcharge

Multiple Choice Hard

Practice question

A taxpayer outside the micro and small concessions deliberately submits a fraudulent return. Willful fraud is established by competent evidence, and the applicable Section 248(B) surcharge base is stipulated at P 200,000. No special relief applies. What surcharge follows?
  1. P 100,000 at 50%
  2. P 50,000 at 25% because fraud is always ordinary delay
  3. P 20,000 at 10% regardless of classification
  4. P 0 because fraud prevents civil penalties
  5. P 200,000 because every fraud surcharge equals principal

Legal references

  • NIRC Section248(A), as amended by RA11976 Section41; RA11976 Section45(b); https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
  • NIRC Section248(B); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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