Process map on the criminal prosecution of tax evasion in the Philippines

Description

Cover; Contents; Foreword; Abbreviations; Tables and Figures; Table 1: Target and Actual Number of Cases Filed by the Bureau of Internal Revenue, 2006; Table 2: Tax Evasion Complaints; Table 3: Status of Run After Tax Evaders Cases Filed with the Department of Justice National Office, 2007; Table 4: Case Disposition of Run After Tax Evaders Cases of the Task Force on Revenue; Table 5: Resolutions Issued by the Department of Justice; Table 6: Informations Recommended for Filing with the Court of Tax Appeals; Figure 1: Overview of the Process Map and Institutional Actors. Cover Contents Foreword Abbreviations Tables and Figures Table 1: Target and Actual Number of Cases Filed by the Bureau of Internal Revenue, 2006 Table 2: Tax Evasion Complaints Table 3: Status of Run After Tax Evaders Cases Filed with the Department of Justice National Office, 2007 Table 4: Case Disposition of Run After Tax Evaders Cases of the Task Force on Revenue Table 5: Resolutions Issued by the Department of Justice Table 6: Informations Recommended for Filing with the Court of Tax Appeals Figure 1: Overview of the Process Map and Institutional Actors. Figure 2: Third-Party Information as a Tool of DetectionFigure 3: Assessment Process Figure 4: Fraud Investigation Figure 5: Proposed Run After Tax Evaders (RATE) Division Figure 6: Department of Justice Preliminary Investigation Figure 7: Appeals Process after Department of Justice Resolution Figure 8: Process in the Court of Tax Appeals Introduction Background Objectives Scope of the Report Philippine Situation Revenue Targets, Shortfalls, and Evasion Strategies for Revenue Collection Running after Tax Evaders Legal Framework for Prosecuting Tax Evasion. Process Map for Prosecuting Tax EvasionThe Process and Agencies Detection of Possible Tax Evasion Fraud Investigation and Case Development Preliminary Investigation Prosecution Final Note Appendixes 1. Highlights: A Workshop on the Process of Prosecuting Tax Evasion in the Philippines 2. Estimated Tax Liability Involved in Tax Evasion Cases 3. Status and Age of Tax Evasion Cases Filed with the Department of Justice, as of 31 August 2007 4. Age of Tax Evasion Cases Appealed to the Chief State Prosecutor and Department of Justice Secretary, as of 31 August 2007.