Supreme Court decision · Taxation Law

People v. Tan Boon Kong

G.R. No. 35212 · Promulgated April 5, 1932

In brief

This case is about the violation of tax laws involving false returns and percentage tax on business, resulting in conviction and modification of judgment with indemnity imposed.

Internal Revenue, Percentage Tax, False Return, Administrative Code, Indemnity

Related cases

G.R. No. 35553 Riu and Riu v. Posadas, Jr. (Previous decision in Taxation Law)
G.R. No. 36770 Dison v. Posadas (Next decision in Taxation Law)

Full text

[ G.R. No. 35212. April 05, 1932 ]

PEOPLE VS. TAN BOON KONG

D E C I S I O N

Internal revenue; percentage tax on business; false return; violation of section 1458, Administrative Code. Conviction sustained; judgment modified; indemnity imposed.