Prescription for Violation of Any of the Provisions of the NIRC

February 13, 1958 BIR RULING NO. 108-58 3rd Indorsement Respectfully returned to the Regional Director, B.I.R. Regional District No. 10, Davao City, the herein docket of the pending income tax case of Mr. Bienvenido M. Ferrer of Parang, Cotabato. On the question of whether or not the above-named taxpayer may still be criminally prosecuted for failure to pay his income tax for the year 1951 in violation of Section 51(b) penalized under the provisions of Section 73, both of the National Internal Revenue Code, the answer would depend on the particular circumstances attendant to this case. Under the provisions of Section 354 of the Tax Code, prescription for violation of any of its provisions begins to run from the day of the commission of the violation of the law , and if the same be not known at the time , from the discovery thereof and the institution of judicial proceedings for its investigation and punishment , it follows, therefore, that if Mr. Ferrer failed to pay his income tax on the day called forth in the assessment notice, then the five-year period will begin to run from said date. LibLex (SGD.) JOSE ARAAS Commissioner of Internal Revenue