Question & AnswerQ&A (Republic Act No. 1093)
The main purpose of Republic Act No. 1093 is to punish tax evasion and willful refusal to pay taxes by aliens, with the penalty of deportation.
Any alien who knowingly and fraudulently evades the payment of internal revenue taxes or willfully refuses to pay such taxes after a final and executory decision on their tax liability is subject to deportation. Additionally, alien officers of corporations, associations, or partnerships involved in such acts are also subject to deportation.
A final and executory decision refers to the decision on tax liability rendered by the Collector of Internal Revenue, the Board of Tax Appeals, or any competent administrative agency or judicial tribunal that has become conclusive and no longer subject to appeal or reconsideration.
No, the imposition of the penalty of deportation does not bar the government from pursuing any administrative or judicial proceedings to enforce the collection of the tax delinquency.
The Collector of Internal Revenue must submit a list of tax cases involving aliens to the Solicitor General and the Deportation Board every year on or before January 31.
The Collector must also submit a copy of the final decisions rendered in these tax cases, whether by compromise or otherwise, within fifteen days after these decisions become final.
Yes, the documents required to be submitted by the Collector of Internal Revenue are open to public inspection.
No, the law specifically applies to aliens, i.e., foreign nationals, and their tax evasion or refusal to pay taxes.
The law covers the evasion or refusal to pay any internal revenue tax or accessory penalties related to such taxes.
Alien officers of corporations, associations, or partnerships who directly participate in fraudulent tax evasion or willfully refuse to pay taxes after final liability are subject to deportation under this act.