Practice question
Under Ungab, must a precise prior deficiency assessment always precede prosecution for knowingly filing a fraudulent return with intent to evade income tax?
- Yes, every prosecution requires a final CTA assessment judgment
- Yes, even if the charged evasion is complete
- No, a precise prior assessment is not a universal prerequisite to that prosecution
- Only the taxpayer may decide
- Only local tax prosecutions are permitted
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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