Showing posts with label Tax fraud or evasion. Show all posts
Showing posts with label Tax fraud or evasion. Show all posts

Saturday, July 19, 2014

Burden of Proof in Establishing Fraud

A tax fraud or evasion case is basically a criminal case. In the establishment of fraud, the burden of proof is on the BIR. The presumption that an officer of the government has performed his duty regularly, as in the case of the correctness of deficiency assessments, is not applicable in fraud cases. In criminal case, the burden of proof as to the offense charged lies on the prosecution.

Mere suspicions and doubts as to the intention of the taxpayer are not sufficient proof of fraud. Fraud is never presumed, it must be proved. As in felonies under the Revised Penal Code, the guilt of the accused for offenses under the Tax Code must be established beyond reasonable doubt.