Q03.

The Bureau of Internal Revenue is committed to collect taxes for nation-building through
excellent, efficient and transparent service, just and fair enforcement of tax laws, uplifting the
life of every Filipino.
Q18. The judicial remedies allowed to the government are:
Civil Action- After the assessment made by the Commissioner of Internal Revenue has
become final and executory for failure of the taxpayer to dispute the same and appeal
the disputed assessment to the Court of Tax Appeals, the government may institute civil
actions to collect internal revenue taxes in the Regional Trial Court and the Metropolitan
Trial Court, City and municipal courts.
b. Criminal Action- maybe pursued by the authorities for the collection of delinquent
taxes. An assessment of a tax deficiency is not necessary to a criminal prosecution for
tax evasion. The crime is complete when the violator has knowingly and willfully filed a
fraudulent return or neglected to file a return with intent to evade the tax. If the
taxpayer is acquitted, the government may still collect the tax in a civil action, because
the payment of a tax is an obligation imposed by statute and does not arise from a
criminal act.
a.