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    657 People V Tan Boon Kong

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    Fatima Areej
    Tan Boon Kong, the manager of a corporation engaged in purchasing and selling sugar and other native products, was charged with violating Section 2723 of Act No. 2711 by filing a tax return that underreported the corporation's total gross sales for 1924. The court ruled that as the manager who filed the false return, Tan Boon Kong could be held criminally liable for the corporation's violation of the law, as a corporation can only act through its officers and agents.

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    657 People V Tan Boon Kong

    Uploaded by

    Fatima Areej
    40 views1 page
    Tan Boon Kong, the manager of a corporation engaged in purchasing and selling sugar and other native products, was charged with violating Section 2723 of Act No. 2711 by filing a tax return that underreported the corporation's total gross sales for 1924. The court ruled that as the manager who filed the false return, Tan Boon Kong could be held criminally liable for the corporation's violation of the law, as a corporation can only act through its officers and agents.

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    657 People v Tan Boon Kong

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    Tan Boon Kong, the manager of a corporation engaged in purchasing and selling sugar and other native products, was charged with violating Section 2723 of Act No. 2711 by filing a tax return that underreported the corporation's total gross sales for 1924. The court ruled that as the manager who filed the false return, Tan Boon Kong could be held criminally liable for the corporation's violation of the law, as a corporation can only act through its officers and agents.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    40 views1 page

    657 People V Tan Boon Kong

    Uploaded by

    Fatima Areej
    Tan Boon Kong, the manager of a corporation engaged in purchasing and selling sugar and other native products, was charged with violating Section 2723 of Act No. 2711 by filing a tax return that underreported the corporation's total gross sales for 1924. The court ruled that as the manager who filed the false return, Tan Boon Kong could be held criminally liable for the corporation's violation of the law, as a corporation can only act through its officers and agents.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    AREEJ

    CASE NO. 657


    PERSONS LIABLE FOR CRIMINAL PROSECUTION
    People v. Tan Boon Kong | 54 Phil. 607 (1930)

    FACTS: This is an appeal from an order of the Judge sustaining to


    demurrer to an information charging the defendant Tan Boon Kong with
    violation of section 2723 of Act No. 2711 (failure to make true return of
    receipts and sales) The information reads:

    “the said accused, as corporation organized under the laws of the


    Philippine Islands and engaged in the purchase and the sale of sugar,
    "bayon," coprax, and other native products, did then and there voluntarily,
    illegally, and criminally declare in 1924 for the purpose of taxation only
    the sum of P2,352,761.94, when the accused well knew that the total gross
    sales of said corporation during that year amounted to P2543,303.44”

    ISSUE: Whether or not the Tan Boon Kong, as manager of the


    corporation, is liable criminally for violation of Section 2723 of Act No.
    2711 (failure to make true return of receipts and sales).

    RULING: YES. A corporation can act only through its officers and agents,
    and where the business itself involves a violation of the law, the correct
    rule is that all who participate in it are liable. Here, the information or
    complaint alleges that the defendant Tan Boon Kong was the manager of
    a corporation which was engaged in business as a merchant, and as such
    manager, he made a false return, for purposes of taxation, of the total
    amount of sale made by said false return, which constitutes a violation of
    law. The defendant, as the author of the illegal act, must necessarily
    answer for its consequences, provided that the allegation are
    proven.

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