Practice question
A criminal tax case includes the government’s corresponding recovery of unpaid taxes. The accused argues that this automatically counts as the taxpayer’s own appeal against an FDDA, so no separate assessment-review steps can matter. What does Mendez explain?
- The government’s civil recovery and the taxpayer’s assessment appeal are always the same proceeding
- The deemed-instituted civil recovery concerns taxes relative to the criminal case; it is not automatically the taxpayer’s assessment appeal
- An FDDA can never be reviewed
- Every assessment appeal becomes a criminal confession
- The taxpayer may disregard all appeal periods
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 7 amending RA 1125 section 7
- https://lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html — RA 9503, CTA organization amendments
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095 — People v. Mendez, G.R. Nos. 208310-11 and 208662, March 28, 2023, main opinion
- https://lawphil.net/judjuris/juri1980/may1980/gr_41919_24_1980.html — Ungab v. Cusi, G.R. Nos. L-41919-24, May 30, 1980
- https://lawphil.net/judjuris/juri2023/nov2023/gr_264192_2023.html — People v. Tiotangco, G.R. No. 264192, November 13, 2023
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