Legal Powers of Prosecution Authorities

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Questions and Answers

The prosecution authorities can conduct interviews during the ______ of the case.

hearings

Prosecuting authorities can summon witnesses to appear and testify under ______.

oath

Those liable for tax can be summoned by the Commissioner of ______ Revenue.

Internal

The attendance of an absent witness can be enforced by application to any ______ court.

<p>trial</p> Signup and view all the answers

Witnesses can produce books, papers, records, or other data as specified in the ______.

<p>summons</p> Signup and view all the answers

Flashcards

Prosecution Interview Powers

Prosecution authorities (and their deputies) have the legal right to question individuals during investigations or court hearings. They can administer oaths for witness statements and gather oral testimony.

Subpoena Power

Prosecution authorities can compel individuals to appear in court and provide evidence under oath by issuing a subpoena. This power extends to both witnesses and absent or reluctant individuals.

CIR Summoning Power

The Commissioner of Internal Revenue (CIR) has the authority to summon taxpayers, those required to file tax returns, and related employees to appear for questioning, produce documents, and provide testimony.

IRS Summons Scope

The CIR's summons power allows them to request individuals to appear at a specific time and place and present relevant documents, such as books, records, and financial data.

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Tax Code and CIR Power

The CIR's summons power is specifically outlined in Section 5(C) of the Tax Code, providing legal authority for their actions.

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Study Notes

Prosecution Authorities' Powers

Prosecution authorities (and deputies) can conduct interviews during case hearings or investigations.
They can gather witness statements under oath or take oral evidence.
They can use subpoenas to compel witnesses' attendance and testimony.
Absent or uncooperative witness attendance can be enforced by court application (section 9(b)).

Tax Code Violations

For tax code violations, the Commissioner of Internal Revenue can summon those liable for taxes or required to file returns.
Summoned individuals can also include related officers/employees.
Individuals must appear at the specified time and place before the Commissioner or his representative.
They must produce relevant documents (books, papers, records, and other data) and give testimony (section 5(C)).