Practice question
A corporate employee is charged solely because the employee appears on payroll. The prosecution offers no evidence connecting the employee to responsibility for the violation or establishing personal criminal elements. May 253(d) alone turn every employee into an automatic offender?
- No; responsibility and the required criminal elements must be established.
- Yes; every employee is conclusively guilty of every corporate tax offense.
- Yes; payroll replaces all criminal evidence.
- Yes; even employees hired after the conduct are necessarily guilty.
- No; because no corporate employee can ever commit a tax crime.
Legal references
- NIRC Sections203,220,222 and253, as applicable: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA10963 Section76, current NIRC254: https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html
Answer this question in flashcards to review your response and continue practicing.