PEOPLE OF THE PHILIPPINES , vs. . COURT OF TAX APPEALS – THIRD DIVISION, JACINTO C. LIGOT AND ERLINDA Y. LIGOT .
- G.R. Number: G.R. No. 221505
- Promulgated: 2022-12-05
- Ponente: INTING, J.
Keywords
Section 254 National Internal Revenue Code, Section 255 National Internal Revenue Code, Rule 65 Rules of Court, Republic Act No. 1405, Republic Act No. 6426, Republic Act No. 8367, Section 2(f) Rule 4 Revised Rules of the Court of Tax Appeals, Section 21 Article III Constitution, Section 7 Rule 130 Rules of Court, Section 24 Rule 132 Rules of Court, Section 20 Rule 132-B Rules of Court, Rule 45 Rules of Court, Hierarchy of Courts, Double Jeopardy, Ubi lex non distinguit, nec nos distinguere debemus, Tax Evasion, Tax Underm_declaration, Criminal Tax Cases, Bank Secrecy Laws, Admissibility of Evidence