Scope

Characteristics

administrarive feasibility

Theoretical justice

Always correlate in all your studies

Read at least 50 pages

If more than 30% overstatement or understatement there is prima facie presumption of fraud. But
no fraud of person genuinely thought that its correct. Like believing not to add a certain tax (such as
donation) to the statement

Prime facie v. Conclusive

Questions found in the an exam:

Tax deemed paid and tax pairing rule

Business and transfer tax