Practice question
A taxpayer is acquitted of attempt to evade tax under current NIRC section 254. It invokes the ordinary joint-institution discussion to argue that the acquittal itself categorically bars any later civil suit collecting the tax. Which statutory qualification matters?
- Section 254 makes every acquittal a tax amnesty
- A taxpayer’s accountant may rewrite the statute
- All collection jurisdiction belongs to COMELEC
- Section 254, as amended by TRAIN, expressly provides that conviction or acquittal under that section is not a bar to a civil collection suit
- The civil tax must always be imposed without evidence
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 7(b)(1), corresponding civil action
- https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html — Revised Rules of the CTA, Rule 9 section 11
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095 — People v. Mendez, G.R. Nos. 208310-11 and 208662, March 28, 2023, main opinion
- https://lawphil.net/judjuris/juri2024/jan2024/gr_259284_2024.html — People v. E & D Parts Supply, Inc., G.R. No. 259284, January 24, 2024
- https://lawphil.net/statutes/repacts/ra2017/ra_10963_2017.html — RA 10963, section 76 amending NIRC section 254
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