Anna is a non-VAT seller of goods. Since he has no official receipts or invoices to support hisexpenses, he opted for the Optional Standard Deduction (OSD). When he filed his income tax return,he...

Anna is a non-VAT seller of goods. Since he has no official receipts or invoices to support his expenses, he opted for the Optional Standard Deduction (OSD). When he filed his income tax return, he intentionally applied the rate of 20% on his gross sales. In this case, Jaime applied this type of scheme: a. Capitalization b. Shifting c. Evasion d. Avoidance