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Willful Blindness in Taxation Cases by rhoda estrada is a document available to read on EtoBox.

What is Willful Blindness in Taxation Cases about?

This document discusses the willful blindness doctrine established in a 2012 Philippine Supreme Court case. Under this doctrine, deliberately avoiding verifying tax documents can constitute willful blindness by the taxpayer regarding their tax obligations. The document analyzes two cases - People v. Gloria Kintanar and People v. Judy Ann Santos - where the Court of Tax Appeals applied this doctrine differently based on the circumstances. Specifically, Kintanar

Author

rhoda estrada

Language

EN