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Philippine Bar review · Question

Practice question: Tax Deficiency vs. Tax Delinquency

Essay Medium

Practice question

Explain why current deficiency and delinquency interest calculations require attention to the applicable statutory period and rules.

Legal references

  • NIRC Section249, as amended by RA10963, Section75: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html

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