Taxation, 2012 Bar — Question X

QUESTION

Explain the following statements: a) The acquittal of the taxpayer in a criminal action under the Tax Code does not necessarily result in exoneration of said taxpayer from his civil liability to pay taxes. (3%) b) Should the accused be found guilty beyond reasonable doubt for violation of Section 255 of the Tax Code for failure to file tax return or to supply correct information, the imposition of the civil liability by the CTA should be automatic and no assessment notice from the BIR is necessary? (2%)

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