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Statutory Offenses and Penalties (Sec 248, NIRC) - admin - 06-02-2019
The payment of the surcharge is mandatory and the CIR is not vested with any authority to waive or dispense with the collection thereof
The penalty and interest are not penal but compensatory for the concomitant use of the funds by the taxpayer beyond the date when he is supposed to have paid them to the government
See;
-Lim Co Chui vs Posadas, 47 Phil 460
-PRC vs CA, GR No. 118794, May 8, 1996