Practice question
After apprehension for a completed tax offense, an accused pays all tax and invokes that payment alone as a complete statutory defense. All other elements are properly established. What follows under 253(a)?
- Payment necessarily establishes that no offense occurred.
- The court must disregard all evidence of the offense.
- Payment transforms the prosecutor into the accused.
- Payment alone is not the stated valid defense to prosecution.
- The tax must automatically be returned before trial.
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
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