Practice question
A taxpayer is prosecuted in court for a criminal tax violation involving fraud. It tenders a proposed compromise payment and argues that the CIR's general compromise power automatically terminates the prosecution. Which conclusion is correct?
- The prosecution automatically ends upon tender.
- The argument fails because Section 204 excludes both court-filed criminal violations and those involving fraud.
- The taxpayer may compel dismissal by choosing a payment rate.
- Only the amount of the alleged deficiency matters.
- The exclusion disappears if the taxpayer calls its offer an amnesty.
Legal references
- NIRC, Section 204(A); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
Answer this question in flashcards to review your response and continue practicing.