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Showing 1–11 of 11 articles for “tax evasion”

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Nov 12, 2023 tax evasion civil liability tax assessment court of tax appeals bir criminal law

When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases

Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.

Mar 28, 2023 tax evasion deficiency assessment bir cta jurisdiction tax crimes

Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment

The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.

Nov 24, 2020 notarial practice legal ethics tax evasion property law administrative case supreme court

Notarial Negligence and Tax Evasion: Lessons from Lopez v. Atty. Ramos

A notary's duty to verify identity and refuse unlawful deals explained through a lawyer's suspension for tax evasion.

Dec 7, 2016 tax evasion prescription statute of limitations bir tax assessment nirc

Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law

The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.

Jun 6, 2016 tax evasion probable cause bureau of internal revenue preliminary investigation national internal revenue code

Tax Evasion and Probable Cause: BIR v. Manila Home Textile Explained

The Supreme Court clarifies the standard of probable cause in tax evasion cases and the burden on the BIR in preliminary investigations.

Nov 24, 2014 tax evasion bureau of internal revenue national internal revenue code probable cause criminal prosecution

Tax Evasion Cases: When a Prior Assessment Is Not Required for Prosecution

The Supreme Court clarifies when the BIR can prosecute tax evasion without a prior assessment, and what probable cause requires.

May 21, 2009 tax evasion bir assessment criminal prosecution nirc supreme court

Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment

Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.

Sep 14, 2004 tax-law tax-evasion tax-avoidance corporate-veil pierce-corporate-veil estate-tax

Piercing the Corporate Veil When Tax Avoidance Becomes Evasion

The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.

Oct 1, 1999 double jeopardy tax evasion criminal law philippine supreme court right against double jeopardy

Double Jeopardy in Tax Evasion Cases: When Can the Government Retry You?

Learn when double jeopardy protects taxpayers from repeated prosecution in tax evasion cases under Philippine law.

Jun 29, 1999 tax assessment criminal complaint tax evasion court of tax appeals due process bir

Invalid Tax Assessment: Why an Affidavit for Criminal Complaint Does Not Count

The Supreme Court clarifies that a revenue officer's affidavit attached to a criminal complaint for tax evasion is not a formal assessment that can be appealed to the Court of Tax Appeals.

Jun 4, 1996 tax evasion tax deficiency criminal prosecution bir preliminary investigation tax assessment

Tax Evasion vs Deficiency: When Can the Government Prosecute?

Philippine Supreme Court explains when the government can file tax evasion charges and when a final tax assessment must come first.