| http://www.w3.org/ns/prov#value | - However, the tax liability of a taxpayer who availed of the VAP under RMO No. 59-97, as amended, can still be investigated upon approval and authorization of the Commissioner if there is an evidence or finding of misdeclaration of any information on the return filed by the taxpayer under the VAP. (BIR Ruling No. 130-99 dated August 20, 1999)
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