Practice question
Distinguish collection of admitted self-assessed unpaid tax from collection of additional liability first disputed by the taxpayer.
Legal references
- CIR v. Stradcom, G.R. 255520, April 21, 2025: https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html
- NIRC Section 222(a): https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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