Practice question
A criminal tax violation involves established fraud but has not yet been filed in court. The taxpayer claims that pre-court timing alone establishes eligibility under Section 204. Which answer is correct?
- Yes, fraud matters only after conviction
- No; fraud is an independent exclusion even before court filing
- Yes, an offer abolishes fraud
- Yes, payment of any amount removes the exclusion
- No, because no criminal violation can ever be compromised
Legal references
- NIRC Sections 204 and 253: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- Suarez v. People, GR253429, October6 2021, main decision: https://lawphil.net/judjuris/juri2021/oct2021/gr_253429_2021.html
- BIR RMO7-2015: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/69577
Answer this question in flashcards to review your response and continue practicing.