Practice question
A criminal tax case is pending. The BIR wishes to continue the lawful assessment process under Section 228. Does Mendez categorically forbid that process?
- Yes, all BIR powers cease
- Yes, but only if the taxpayer asks
- Yes, because criminal filing cancels tax
- No; assessment may proceed with the applicable notice and protest safeguards
- No safeguards ever apply
Legal references
- People v. Mendez, G.R. Nos. 208310-11 and 208662, March 28, 2023, main en banc decision, prosecution guidelines: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
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