Practice question
Does payment of the underlying tax after apprehension automatically provide a valid defense to prosecution for a criminal violation of the NIRC?
- Yes, every payment is an acquittal
- Yes, no compromise authority is needed
- Yes, the tax receipt is a judicial judgment
- No; Section 253(a) expressly provides otherwise
- Yes, if payment is made in cash
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
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