Practice question
An ordinary taxpayer subject to Section 248(A) pays a P 25,000 surcharge for a P 100,000 unpaid principal tax. It argues that the surcharge payment itself satisfies the principal because both are civil liabilities. No payment or relief otherwise extinguishes principal. Which is correct?
- The principal is automatically cancelled.
- The surcharge is in addition to the tax; paying only the surcharge does not discharge the stipulated unpaid principal.
- The principal becomes a voluntary donation.
- The surcharge replaces all tax whenever paid first.
- Both liabilities necessarily disappear without payment.
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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