06-02-2019, 02:55 PM
-Adamson v. Court of Appeals G.R. Nos. 120935 & 124557, May 21, 2009
In Commissioner of Internal Revenue v. Pascor Realty and Development Corporation (G.R. No. 128315, June 29, 1999) , the Supreme Court ruled that: Private respondents maintain that the filing of a criminal complaint must be preceded by an assessment. This is incorrect, because Section 222 of the NIRC specifically states that in cases where a false or fraudulent return is submitted or in cases of failure to file a return such as this case, proceedings in court may be commenced without an assessment.
It must be stressed that a criminal complaint is instituted not to demand payment, but to penalize the taxpayer for violation of the Tax Code
In the determination of such jurisdictional amount, the BIR may use the best available evidence it can obtain to arrive at the amount a taxpayer may owe the government particularly when such taxpayer did not declare any Income nor file the necessary tax return.
Cited in:
http://cta.judiciary.gov.ph/pdfv/web/vie...6e0c3f049b
References Cited:
Revenue Memorandum Circular 23-2000 dated November 27, 2000 (For failure to submit required Returns)
In Commissioner of Internal Revenue v. Pascor Realty and Development Corporation (G.R. No. 128315, June 29, 1999) , the Supreme Court ruled that: Private respondents maintain that the filing of a criminal complaint must be preceded by an assessment. This is incorrect, because Section 222 of the NIRC specifically states that in cases where a false or fraudulent return is submitted or in cases of failure to file a return such as this case, proceedings in court may be commenced without an assessment.
It must be stressed that a criminal complaint is instituted not to demand payment, but to penalize the taxpayer for violation of the Tax Code
In the determination of such jurisdictional amount, the BIR may use the best available evidence it can obtain to arrive at the amount a taxpayer may owe the government particularly when such taxpayer did not declare any Income nor file the necessary tax return.
Cited in:
http://cta.judiciary.gov.ph/pdfv/web/vie...6e0c3f049b
References Cited:
Revenue Memorandum Circular 23-2000 dated November 27, 2000 (For failure to submit required Returns)