Practice question
A nonfraud criminal tax violation has already been filed in court. The accused seeks a CIR compromise under Section 204, arguing that lack of fraud alone makes it eligible. Is that correct?
- No; court filing is an independent statutory exclusion
- Yes, fraud is the only exclusion
- Yes, the taxpayer may erase court filing by letter
- Yes, all pending prosecutions are automatically compromised
- No, because every nonfraud violation is excluded before court filing
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.