Practice question
Which criminal tax violations does NIRC Section 204 expressly exclude from compromise?
- Only violations involving small amounts
- Only violations involving corporations
- Those already filed in court or involving fraud
- Only violations discovered in December
- All violations before any investigation
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
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