Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies › Procedure › Criminal Cases
(b) Institution of Civil Action in Criminal Action
b) Institution of Civil Action in Criminal Action
The criminal action and corresponding civil action for the recovery of civil liability for taxes and penalties shall be deemed jointly instituted in the same proceeding. The filing of the criminal action shall necessarily carry with it the filing of the civil action. No right to reserve the filing of such civil action separately from the criminal action shall be allowed. (Sec. 11, Rule 9, A.M. No. 05-11-07-CTA)1
b) Institution of Civil Action in Criminal Action
The criminal action and corresponding civil action for the recovery of civil liability for taxes and penalties shall be deemed jointly instituted in the same proceeding. The filing of the criminal action shall necessarily carry with it the filing of the civil action. No right to reserve the filing of such civil action separately from the criminal action shall be allowed. (Sec. 11, Rule 9, A.M. No. 05-11-07-CTA)2
Authorities
- A.M. No. 05-11-07-CTA, Rule 9, Sec. 12
- A.M. No. 05-11-07-CTA, Sec. 12