Remedial Law – Criminal Procedure – Double Jeopardy – Dismissal of Case Without Accused’s Consent
In 1991, a special prosecutor filed two informations for violation of the tax code against Petronila Tupaz. One information was filed with QC-RTC Branch 86 (Judge Antonio Solano) while the other was filed with QC-RTC Branch 105 (Judge …
Taxation – Prescriptive Period for Violations against the Tax Code
In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, 1984, an assessment was issued against the spouses Tupaz demanding payment of P2.3 million in corporate tax deficiency (note: prescriptive period …
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