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Voltus Techno, Inc., a Philippine corporation engaged in electronics assembly and distribution, devises a scheme to evade taxes by (i) recording domestic sales as exports to claim zero-rated VAT, supported by forged export documents indicating shipment to a foreign buyer; and (ii) creating a shadow supplier, Zenith Trading Co., which invoices purchases of raw materials that are never delivered or used in production. The company records these as deductible purchases and claims input VAT credits in both its VAT and corporate income tax returns. The BIR audit uncovers the fraudulent entries and assesses deficiency taxes and penalties. (a) Is Voltus Techno liable for tax evasion? (b) Distinguish tax evasion from mere underreporting due to accounting errors or from legitimate tax avoidance. (c) What penalties and remedies are available for tax evasion and for the individuals involved?