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Philippine Bar review · Question

Practice question: Compromise of Criminal Violations; Effect of Payment on Criminal Liability

Multiple Choice Hard

Practice question

Before a criminal case, an officer offers to settle a legally compromisable tax violation. The prosecution presents only that offer and his title. May those items automatically establish guilt beyond reasonable doubt?
  1. Yes, every settlement offer admits guilt
  2. No; Suarez requires the proper evidentiary treatment of the offer and proof of individual responsibility
  3. Yes, civil negotiations eliminate the burden of proof
  4. Yes, criminal guilt follows the corporation’s debt
  5. No tax crime can ever be prosecuted

Legal references

  • Suarez v. People, G.R. No.253429, October 6, 2021, main decision: https://lawphil.net/judjuris/juri2021/oct2021/gr_253429_2021.html

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