Are you ‘presumably’ or ‘willfully’ evading tax?

THERE is some confusion among taxpayers regarding surcharge on assessments made by the Bureau of Internal Rev aware that the imposition of the willful neglect and deliberate act

percent as there was no clear and convincing proof that the returns was done willfully and

the facts show that the taxpayer erroneously believed it was not subject to value-added tax (VAT) and documentary stamp tax mistake may be imputed to the taxpayer for not ascertaining the equivalent to fraud with intent to evade tax contemplated by

- - VAT and DST containing the im is prima facie presumed correct held that it is enough to state that the presumption of correctness of tax assessment does not negate the fraudulent intent required for surcharge on the ground of will

is well settled that in order to stand - sessment must be based on actual -

the same belief and emphasized in the importance of proving fraud the provision of law upon which the surcharge is based without explaining why it is applicable is

required tax return or the fraudulent intent to evade the payment same is accompanied by legal - so in the case of JAL as it believed the tax return for it had no tax

The fraud contemplated by -

MARY GRACE BANGOY

ing of deception willfully and consciously done or resorted to in order to induce another to the taxpayer committed fraud reason that the defendant cannot be compelled to testify against

The remaining question then fraudulent act by a taxpayer and

and Ester Ochangco-Herrera vs - well aware of his duty under the law based on his declaration of gross receipts from December monthly return of gross receipts defense of good faith became

case mentioned two instances the return prescribed therein; or (2) in case a false or fraudulent case involves willful neglect or second involves an overt act of ruled that the taxpayer willfully and was consequently imposed

assessments should not be based - ter how reasonable or logical said - ers granted by law in obtaining the best evidence or other information to sufficiently support the assessment issued against the be reminded of the broad powers granted by law to be exercised for the determination of the proper

The power of taxation is sometimes referred to as the power to - formly with caution to minimize grievance on the part of the tax