Practice question
Under Rule 9 section 11’s joint-institution rule, may the corresponding civil tax action be reserved for separate filing as of right?
- Yes, any reservation is automatically controlling
- Yes, a private accountant can reserve it
- Yes, whenever a witness requests it
- No, the rule does not recognize that reservation
- Only the accused’s employer may decide
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
Answer this question in flashcards to review your response and continue practicing.