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Mr. So filed his 2022 income tax return on June 30, 2023. The BIR discovered a deficiency income tax on August 15, 2024. When should

  1. Mr. So filed his 2022 income tax return on June 30, 2023. The BIR discovered a deficiency income tax on August 15, 2024. When should the deficiency tax assessment be served?
  2. Nana made a contribution of PHP 15,000 to St. Jude Parish Church. She had a gross income from business of PHP 500,000 and deductions (excluding contribution) of PHP 400,000. From this contribution, how much will be allowed as deduction from his gross income?

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