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Assessment - Civil Liability to Criminal Liability - admin - 06-02-2019
The subsequent satisfaction of civil liability by payment or prescription does not extinguish the taxpayer's criminal liability
-People vs Tierra, December 29, 1959
The filing of a criminal action is not an implied assessment by the Commissioner. An assessment not only a computation of tax liabilities, but also a demand for payment within a prescribed period. It also signals the time when penalties and interests begin to accrue against the taxpayer.
To enable the taxpayer to determine his remedies thereon, due process requires that it must be served on and received by the taxpayer. Accordingly, an affidavit, which was executed by revenue officers stating the tax liabilities of a taxpayer and attached to a criminal complaint for tax evasion, cannot be deemed an assessment that can be questioned before the CTA.
-CIR vs. Pascor Realty, G.R. No. 128315, June 29, 1999
For criminal prosecution to proceed before assessment, there must be a prima facie showing of a willful attempt to evade taxes (CIR vs CA and Fortune Tobacco Corp., G.R. No. 119322, June 4, 1996)