Practice question
A notice lists a suggested compromise penalty in Part II. The taxpayer has not agreed to compromise. Does the printed proposal alone establish a valid compromise agreement?
- Yes, printing supplies consent
- Yes, every proposal is a conviction
- Yes, silence is always acceptance
- No; the proposed amount must be distinguished from a validly entered compromise
- No, because compromise penalties never exist
Legal references
- BIR RMC3-2022, official full text, separate compromise-penalty notice: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%203-2022%20FT.pdf
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