True or False: In cases within CTA jurisdiction, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall be deemed jointly instituted in the same proceeding, with no right to reserve filing of the civil action separately.

True or False: In cases within CTA jurisdiction, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall be deemed jointly instituted in the same proceeding, with no right to reserve filing of the civil action separately.

• A. True
• B. False
• C. True, but with an exception
• D. It depends on the judge

Answer: (B)

In this area, criminal tax offenses and the civil liability to pay taxes and penalties are not automatically and permanently bound to be heard in a single, inseparable proceeding. The law allows the civil action to be filed separately, or reserved for filing at a later time, rather than automatically deeming it instituted together with the criminal case in one proceeding. Therefore, the statement is not correct; there can be a separate or reserve civil action alongside the criminal case.

In this area, criminal tax offenses and the civil liability to pay taxes and penalties are not automatically and permanently bound to be heard in a single, inseparable proceeding. The law allows the civil action to be filed separately, or reserved for filing at a later time, rather than automatically deeming it instituted together with the criminal case in one proceeding. Therefore, the statement is not correct; there can be a separate or reserve civil action alongside the criminal case.