Practice question
A taxpayer knowingly files a fraudulent return intending to evade tax. Prosecutors otherwise establish the necessary basis to proceed, but no final deficiency assessment has issued. The taxpayer invokes only the absence of assessment to bar prosecution. Under Ungab, which is correct?
- Prosecution is always barred
- Fraud becomes lawful until an assessment issues
- Every criminal element is automatically proved
- That absence alone does not bar the fraudulent-evasion prosecution
- The taxpayer gains permanent immunity
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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