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Quadraxis Textile Corp., a Philippine corporation engaged in yarn production and export, is led by President Diego Tan and Treasurer Mylene Cruz. They implement a scheme to evade taxes by (i) maintaining a shell service provider, Nova Resources, Inc., with a non-existent address and issuing invoices for management services that are never rendered, and (ii) misclassifying a substantial portion of its workforce as independent contractors to avoid withholding taxes and payroll contributions; the company also claims inflated deductions in its books to reduce taxable income. The BIR audit uncovers the fraudulent entries and assesses deficiency taxes and penalties. (a) Is Quadraxis Textile Corp. liable for tax evasion? (b) Distinguish tax evasion from mere underreporting due to accounting errors or from legitimate tax avoidance. (c) What penalties and remedies are available for tax evasion and for the individuals involved?