Practice question
A taxpayer receives only a preliminary audit finding proposing additional tax and timely disputes it. No admitted unpaid tax or final demandable deficiency liability is established. Which statement is safest?
- Every proposal is automatically a delinquent account
- A proposed deficiency should not be equated automatically with a final demandable delinquency
- Every proposal conclusively proves criminal evasion
- The taxpayer’s dispute automatically cancels all future liability
- The audit finding is a court judgment
Legal references
- CIR v. Stradcom, G.R.255520, April21 2025: https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html
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