Practice question
Under Mendez, what generally happens to an earlier civil tax collection action before judgment on the merits when the corresponding criminal action is later instituted?
- It is suspended under the prescribed rule
- It is automatically adjudged for the taxpayer
- It is converted into a private contract
- It is transferred to the Senate
- It disappears without a judgment
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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