Practice question
When a return is filed after its prescribed filing date, what date does 203 use for the ordinary three-year starting point?
- The earlier prescribed date regardless of the proviso.
- The taxpayer's date of birth.
- The actual late-filing date.
- The date counsel first reads the Code.
- Any unrelated auction date.
Legal references
- NIRC Sections203,220,222 and253, as applicable: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- CIR v. QL Development, Inc., G.R.258947, March29,2022, MAIN: https://lawphil.net/judjuris/juri2022/mar2022/gr_258947_2022.html
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