True strike and multiple attack

[malhagor]

Does true strike cancel the multiple attack penalty ?

Ie : Attack, cast true strike, attack again, does this second attack gets the -5 penalty to touch ?

it refers as circumstances penalty but isn't clear on what is a circumstance bonus.

If yes or if not, why ?

[Squiggit]

circumstance is a bonus type as covered on page 445 of the CRB.

MAP is never referred to as a circumstance effect, so true strike wouldn't effect it.

[Joyd]

If something isn't called a circumstance penalty, it's not a circumstance penalty. MAP isn't called a circumstance penalty, so it's not a circumstance penalty.

For example, Wall of Wind imposes a penalty to ranged attacks that pass through it that's specifically called a circumstance penalty. True strike lets you ignore that penalty. Levitate forces you to take a circumstance penalty to attack rolls, so True Strike lets you ignore that.