Podcast
Questions and Answers
The prosecution authorities can conduct interviews during the ______ of the case.
The prosecution authorities can conduct interviews during the ______ of the case.
hearings
Prosecuting authorities can summon witnesses to appear and testify under ______.
Prosecuting authorities can summon witnesses to appear and testify under ______.
oath
Those liable for tax can be summoned by the Commissioner of ______ Revenue.
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.
The attendance of an absent witness can be enforced by application to any ______ court.
Signup and view all the answers
Witnesses can produce books, papers, records, or other data as specified in the ______.
Witnesses can produce books, papers, records, or other data as specified in the ______.
Signup and view all the answers
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)).
Studying That Suits You
Use AI to generate personalized quizzes and flashcards to suit your learning preferences.
Related Documents
Description
This quiz covers the powers of prosecution authorities in conducting interviews, gathering witness statements, and enforcing attendance through subpoenas. It also addresses the Commissioner of Internal Revenue's authority to summon individuals for tax code violations. Test your knowledge on these crucial legal functions and their implications.
