Practice question
Under NIRC Section 253(b), who may be liable as a principal for willfully aiding a tax crime?
- Only the taxpayer named on the return
- Only an elected official
- A person who willfully aids or abets its commission
- Only a bank president
- Only the external auditor
Legal references
- NIRC Sections 204, 228 and 253, read with EOPT amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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