Practice question
After EOPT amended 248(A), is filing a return with an internal-revenue officer other than the formerly specified officer retained as a separate listed surcharge ground?
- No; that former separate venue ground was removed from the amended list.
- Yes; EOPT expressly created an additional wrong-venue surcharge.
- Only citizenship decides whether the deleted clause survives.
- It automatically becomes a 50% fraud ground.
- Every properly paid tax is automatically surcharged.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA11976 Sections41 and45, EOPT surcharge and specified concessions: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
Answer this question in flashcards to review your response and continue practicing.