Suspension of Business Operation

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1. Which is expressly a Section 115 ground concerning a VAT-registered person? Multiple Choice Easy
2. What minimum duration does Section 115 prescribe for the temporary closure? Multiple Choice Easy
3. What understatement threshold does Section 115(a)(3) specify for the relevant VAT-registered taxpayer ground? Multiple Choice Easy
4. A lawfully closed business has remained closed for five days but has not met the lawful compliance requirements in the … Multiple Choice Medium
5. A VAT-registered business is shown to have understated correct taxable quarterly sales by twenty percent. No other Sect… Multiple Choice Medium
6. After surveillance, the BIR threatens closure unless a gas station pays a disputed deficiency VAT amount. It has issued… Multiple Choice Hard
7. A closure-related VAT notice states only that surveillance proves a deficiency. It omits how surveillance was conducted… Multiple Choice Hard
8. Identify the basic Section 115 grounds and explain why the mere existence of an audit is not itself enough to establish… Essay Medium
9. Distinguish business suspension under Section 115 from using a closure threat as a substitute for collecting an unasses… Essay Medium
10. Explain the digital-services extension of Section 115 under RA 12023 without treating it as authority for arbitrary blo… Essay Medium
11. Under amended 115, which agencies implement the Commissioner's specified digital-service blocking power? Multiple Choice Easy
12. Which registration-related ground does 115(b) expressly retain? Multiple Choice Easy