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    <title>Appllication under SVLDRS</title>
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    <description>Unpaid tax dues declared under VCES that resulted in rejection of the VCES application are subject to administrative recovery under the statutory recovery powers. Such unpaid declared dues thus align with recoverable revenue claims pursued by deduction, notices to third parties, distraint, sale of assets, or recovery certificate treatment, and do not automatically fall within SVLDRS voluntary disclosure or litigation categories absent ongoing contested proceedings or issuance of a show cause notice.</description>
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