Practice question
In a criminal tax case properly within the CTA's jurisdiction, the corresponding civil liability for unpaid taxes must be determined. The accused argues that a formal final assessment is invariably a prerequisite even in that jointly determined criminal proceeding. Which principle follows Mendez?
- Every criminal tax case requires a prior final assessment regardless of context
- Criminal acquittal always erases every civil tax obligation
- A formal assessment is not a condition precedent to determining civil tax liability in the criminal tax case; the government must still prove the liability with competent evidence
- A tax amount may be invented without evidence
- Only a private accountant may determine liability
Legal references
- NIRC Sections203,205 and220: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- People v. Mendez, GR208310-11 and208662, March28 2023, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
- RA11576: https://lawphil.net/statutes/repacts/ra2021/ra_11576_2021.html
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