Flashcards Studio

Facts: A private citizen, Ana, reports to the Bureau of Internal Revenue (BIR) allegations that a multinational corporation underreports its VAT and corporate income tax liabilities by PHP 60,000,000 through forged VAT returns and falsified records. After a preliminary investigation, the BIR, through its Special Prosecutor, files an information in the Regional Trial Court in the name of the People against the corporation’s Chief Financial Officer for tax evasion and falsification of public documents. The CFO moves to dismiss on grounds that (a) a private individual cannot initiate a criminal action for a public offense; (b) there was no valid preliminary investigation; (c) the information is not properly filed because the BIR is not the proper prosecuting authority to commence the case. (a) Identify the controlling doctrine on who may institute and prosecute criminal actions for public offenses. (b) Distinguish the roles of private individuals versus the proper prosecuting authorities in initiating and prosecuting such actions. (c) Apply the doctrine to the facts and determine whether the information is properly filed and whether the case may proceed.