Tax Evasion by Aliens with Deportation

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Republic Act No. 1093: Tax Evasion by Aliens with Deportation

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Title Supreme Court: Tax Evasion by Aliens with Deportation

Law: Republic Act No. 1093

Decision Date: Jun 15, 1954

Republic Act No. 1093 allows for the deportation of aliens who engage in tax evasion or refuse to pay taxes, with officers of corporations, associations, or partnerships also being held liable for deportation if they participate in fraudulent tax evasion.

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Definition of Offenses

Tax evasion must be knowing and fraudulent.
Wilful refusal to pay taxes after final and executory decision on tax liability.

Penalties for Individuals

Aliens found guilty of tax evasion or wilful refusal to pay tax are subject to deportation.

Penalties for Corporate Entities

If tax evasion or refusal is committed by a corporation, association, or partnership:
- Alien officers who directly participate in the offense or wilfully refuse tax payment post-final decision are liable to deportation.

Legal Proceedings and Enforcement

Deportation does not bar the government from pursuing administrative or judicial proceedings to collect tax dues.

Reporting Requirements

The Collector of Internal Revenue must submit by January 31 each year a list of tax cases involving aliens to the Solicitor General and the Deportation Board.
Must include a status statement of the cases.
Final decisions in these cases, including compromises, must be submitted within 15 days after becoming final.
These documents are open for public inspection.

Effectivity

The Act took effect immediately upon approval on June 15, 1954.

END