Investigation of the Tax Liabilities and Institution of Criminal Case of a Taxpayer

October 3, 1958 BIR RULING NO. 543-58 1st Indorsement Returned to the Chief, Investigation Division, the case of Mr. Catalino Nuval, with the information that the investigation of the tax liabilities of the taxpayer may be undertaken independently of the criminal case instituted against him under the Anti-graft Law. The proceedings in the Court of First Instance for the violation of the Anti-graft Law is distinct and separate from the investigation conducted by the Bureau of Internal Revenue for tax purposes. Whereas, the Court of First Instance is concerned with the means by which the properties of the taxpayer were acquired, the Bureau is mainly concerned with the taxable income of the taxpayer, regardless of the means by which they were acquired. The fear of contempt of court is without basis in fact and in law. LexLib (SGD.) P. F. LANDAS Revenue Operations Executive (Legal)