Practice question
The government files a tax criminal information in a case stipulated to be within CTA jurisdiction. The accused claims the corresponding civil recovery of taxes and penalties is absent merely because no separately captioned civil complaint was filed. Which is correct?
- Rule9 deems the corresponding civil action jointly instituted with the criminal case
- A separate caption is invariably indispensable
- The information automatically cancels every tax
- Civil recovery is categorically forbidden in the CTA
- Only an assessor may file a separate private damages suit
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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