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Philippine Bar review · Question

Practice question: Criminal Action

Multiple Choice Easy

Practice question

What conduct does 253(b) address in relation to another person's tax crime?
  1. Merely being an unrelated customer without participation.
  2. Willfully aiding or abetting, or causing commission of the offense.
  3. Merely owning a telephone.
  4. Only appearing in a public directory.
  5. Every lawful purchase from a taxpayer.

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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