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EPISODE 71: Unpaid Taxes and Liabilities

· 28 min

Episode EPISODE 71: Unpaid Taxes and Liabilities

0:00 27:40

Is an assessment for deficiency taxes a prerequisite for the collection of the civil liability of the taxpayer-accused of unpaid taxes in the criminal prosecution for tax law violations?

Listen to the latest episode of the Supreme Court Podcast with guest Court of Tax Appeals (CTA) Associate Justice Jean Marie A. Bacorro-Villena, Member of the Department of Taxation Law of the Philippine Judicial Academy.

Supreme Court Chief Communications Officer Atty. Mike Navallo and CTA Justice Bacorro-Villena discuss whether there is a need for the issuance of a deficiency tax assessment before the government can collect the civil liability for unpaid taxes from the taxpayer-accused in a criminal case for tax violations within the context of the consolidated cases of People of the Philippines v. Joel C. Mendez, G.R. Nos. 208310-11 and Joel C. Mendez v. People of the Philippines, G.R. No. 208662, penned by Associate Justice Mario V. Lopez, and decided by the Supreme Court on March 28, 2023.

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