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Philippine Bar review · Question

Practice question: Tax Deficiency vs. Tax Delinquency

Essay Medium

Practice question

Why does a tax shown as due on a taxpayer’s own return differ from an additional amount first claimed by the BIR?

Legal references

  • CIR v. Stradcom, G.R.255520, April21 2025: https://lawphil.net/judjuris/juri2025/apr2025/gr_255520_2025.html

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