Practice question
An accused invokes acquittal of a 254 charge as an automatic statutory bar to any civil tax-collection suit, without addressing the lawful tax claim or other defenses. What does current 254 expressly state?
- Every acquittal automatically proves every tax was paid.
- Conviction or acquittal under that section is not by itself a bar to the civil suit for collection.
- The civil tax claim always becomes a private donation.
- The court must impose a second criminal conviction before any civil filing.
- A254 judgment necessarily repeals all collection statutes.
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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