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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • If a taxpayer fails to present its books of accounts and other records, or if the taxpayer has no such records to validate its declared income, then the LGU may use the presumptive income level for the assessment of deficiency taxes.Furthermore, the use of the PILAA should be properly provided for in the specific local revenue code of the LGU. Otherwise, this may be subject to abuse by local offic
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