Practice question
Which can produce a delinquent tax account without a fresh deficiency assessment, under the self-assessment principle discussed in Stradcom?
- A return showing no tax due, by itself
- A private accountant’s guess without any admitted or assessed tax
- A newspaper allegation alone
- A legally due self-assessed tax that remains unpaid after its prescribed due date
- Every proposed audit adjustment
Legal references
- CIR v. Stradcom, G.R.255520, April21 2025: https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html
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