In a decision by Associate Justice Amelia R. Cotangco-Manalastas dated Sept. 14 but made public Wednesday, the Tax Court said Kintanar is no longer qualified for probation because he has already perfected the appeal of his sentence of conviction.
The court said by appealing his conviction it “effectively divested the court of any jurisdiction to act on the case.”
Kintanar, husband of Gloria Kintanar, was found guilty of violation of the National Internal Revenue Code and was sentenced to a one to two year imprisonment in 2010. He appealed the Tax Court’s decision but his appeal was dismissed by the Tax Court en banc.
Probation means a defendant, after conviction, can be released on conditions imposed by the court and under the supervision of a probation officer.
Under the Probation Law, “no application for probation can be entertained once the accused has perfected his appeal from the judgment of conviction.”
“The provisions of Probation Law are too plain to be mistaken,” the Tax Court said.
Kintanar has been found guilty of failing to file his income tax returns in 1999 and was ordered to pay a fine of P10,000 and the deficiency income tax of P8.25 million for taxable year 2000.