Practice question
A tax criminal case properly lies in CTA jurisdiction. The government asks to reserve its corresponding civil tax-and-penalty action for a separate later case. What does Rule9 Section11 provide?
- The actions are deemed jointly instituted and no separate reservation is allowed
- Reservation is always mandatory
- Civil liability is automatically forgiven
- Only a private compromise can create the civil action
- The public prosecutor acquires the tax personally
Legal references
- Revised CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html Rule9 Sections2,4 and11.
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