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Republic Of The Phil. vs. Damian P. Ret114 Phil. 719

REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. DAMIAN P. RET, defendant-appellee.

G.R. No. L-13754 | 1962-03-31

D E C I S I O N 


PAREDES, J.

On February 23, 1949, Damian Ret filed with the Bureau of Internal Revenue his Income Tax Return for the year 1948, where he made it appear that his net income was only P2,252.53 with no income tax liability at all. The BIR found out later that the return was fraudulent since Ret `s income, derived from his sales of office supplies to different provincial government offices, totaled P94,198.76. The BIR assessed him P34,907.33 as deficiency income tax for 1948, inclusive of the 50% surcharge for rendering a false and/or fraudulent return. 
Defendant Ret failed to file his Income Tax return for...