Practice question
A criminal tax complaint includes an investigator’s affidavit computing alleged deficiencies. The taxpayer petitions the CTA solely on the theory that the affidavit is necessarily a final assessment, although no assessment demand has issued. Which is the Pascor lesson?
- Every criminal complaint is a disputed assessment decision
- Every affidavit is directly appealable as a FAN
- The tax computation alone satisfies every assessment requisite
- The affidavit is not transformed into an assessment merely by computing alleged liability or supporting the criminal complaint
- The taxpayer is thereby adjudged criminally guilty
Legal references
- CIR v. Pascor Realty and Development Corporation, G.R. No. 128315, June 29, 1999, main decision: https://lawphil.net/judjuris/juri1999/jun1999/gr_128315_1999.html
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