Practice question
Discuss the evidentiary limits of using a corporate officer’s settlement offer to prove a tax crime.
Legal references
- Suarez v. People, G.R. No.253429, October 6, 2021, main decision: https://lawphil.net/judjuris/juri2021/oct2021/gr_253429_2021.html
- NIRC Sections 204, 228 and 253, read with EOPT amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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