Taxation, 2012 Bar — Question 57

MULTIPLE CHOICE

The prescriptive period to file a criminal action is: a) Ten (10) years from the date of discovery of the commission of fraud or non-filing of tax return; b) Five (5) years from the date of issuance of the final assessment notice; c) Three (3) years from the filing of the annual tax return; d) Five (5) years from the commission of the violation of the law, and if the same be not known at the time, from the discovery thereof and the institution of judicial proceedings for its investigation and punishment.

You can write freely without an account. Sign in to reveal the suggested answer and track your progress.