Practice question
Does a taxpayer's unilateral offer of compromise itself constitute an accepted authorized criminal compromise?
- Yes, acceptance is never needed
- Yes, if mailed to any private accountant
- Yes, every proposal extinguishes liability
- Yes, regardless of statutory exclusions
- No; an offer alone is not the required valid authorized agreement
Legal references
- NIRC Sections 204 and 253: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- Suarez v. People, GR253429, October6 2021, main decision: https://lawphil.net/judjuris/juri2021/oct2021/gr_253429_2021.html
- BIR RMO7-2015: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/69577
Answer this question in flashcards to review your response and continue practicing.