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Philippine Bar review · Question

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

Essay Hard

Practice question

Explain how a nonexecutive employee may incur criminal responsibility for willfully assisting a tax violation.

Legal references

  • NIRC Sections 204, 228 and 253, read with EOPT amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
  • 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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