When criminal case for tax evasion commences under R.A. 9480

R.A. 9480 is the law that grants availment of tax amnesty to taxpayers. Section 8 provides the exceptions to its coverage, particularly paragraph (e) which states: "Those with pending criminal cases for tax evasion and other criminal offenses under Chapter II of Title X of the NIRC of 1997, as amended, xxx". My question is when do you consider a criminal case commences, from the time a complaint-affidavit is filed before the DOJ, or from the time an Information is filed before the proper court? Thanks and may the force be with you!

in cases of tax evasion, criminal proceedings begin upon the filing of the complaint with the doj.

Good afternoon po,

Our office stopped deducting withholding taxes from us and told us to wait until they finalize some permits. They have stopped deducting taxes from us for more than 5 months already, we receive the same salary rate and the office regularly pays our SSS,PagIbig and Phil Health; except our withholding taxes. I need a 2011 ITR for proof of payment, they said I have to pay an accountant to do it for me. Isn't it the office should be held responsible for such negligence? and also be held responsible for the penalties in case of tax evasion charges? Is this not tax evasion already? Isn't this a crime already? Is the employee going to be held liable for the management's negligence? Kindly advise us on what measures to take. Salamat po.

Respectfully yours,
Bon Ruiz ,Tagaytay City