PEOPLE OF THE PHILIPPINES, vs. . COURT OF TAX APPEALS – THIRD DIVISION, L.M. CAMUS ENGINEERING CORPORATION, AND LINO D. MENDOZA, *.
- G.R. Number: G.R. No. 177279
- Promulgated: 2022-09-05
- Ponente: DIMAAMPAO, J.
Keywords
Sections 254 and 255 National Internal Revenue Code, Section 220 National Internal Revenue Code, Republic Act No. 10071 (Prosecution Service Act of 2010), Section 21, Article III, 1987 Constitution, Section 7, Rule 117 Rules of Criminal Procedure, Executive Order No. 292 (Revised Administrative Code), finality-of-acquittal rule, doctrine in Orbos vs. Civil Service Commission, Tax Evasion (Sections 254 and 255 NIRC), Failure to File Return, Supply Correct and Accurate Information (Section 255 NIRC), Tax Law Violation, Criminal Tax Cases, Acquittal in Tax Cases, Double Jeopardy, Petition for Certiorari, Demurrer to Evidence, Grave Abuse of Discretion, Proof Beyond Reasonable Doubt, Corpus Delicti, Probable Cause