Practice question
During a tax investigation, the BIR relies solely on a taxpayer having made two overseas trips in twelve months to invoke the travel example in current RMC 96-2024. Both trips are proven necessary for the taxpayer’s employment. No separate ground exists. Which qualification must be considered?
- Every trip conclusively proves concealment
- Travel permanently exempts the taxpayer
- The circular has no qualification for legitimate trips
- The example expressly excepts justified trips connected with business, profession or employment
- Employment travel automatically transfers ownership of all assets
Legal references
- RMC 96-2024, amended constructive-distraint examples: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2096-2024%20Digest.pdf
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