Practice question
What does RMC No. 3-2022 require for compromise penalties in the assessment notice?
- They are shown separately from basic tax and civil penalties
- They are silently added to basic tax
- They replace all interest automatically
- They are payable only to private auditors
- They are omitted from every notice
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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