CTA E.B. Criminal Case No. 006; People vsKintanar, G.R. No. 196340. The acquittal of the accused in the criminal action for the failure to file…

The question

CTA E.B. Criminal Case No. 006; People vsKintanar, G.R. No. 196340. The acquittal of the accused in the criminal action for the failure to file income tax return and failure to supply correct information will have the following consequence: (2012 Bar Question)

1. A.The CTA will automatically exempt the accused from any civil liability;
2. B.The CTA will still hold the taxpayer liable for deficiency income tax liability in all cases, since preponderance of evidence is merely required for tax cases;
3. C.The CTA will impose civil or tax liability only if there was a final assessment notice issued by the BIR against the accused in accordance with the prescribed procedures for issuing assessments, which was presented during the trial;
4. D.The CTA will impose civil or tax liability, provided that a computation of the tax liability is presented during the trial.

This question has not been answered yet.