Former Chief Justice Renato Corona. FILE PHOTO/SENATE POOL
MANILA, Philippines — Former Chief Justice Renato Corona on Monday sought the dismissal of the tax evasion case filed against him by the Bureau of Internal Revenue (BIR) even as his arraignment scheduled on Monday morning was again reset for February 25.
In his omnibus motion before the Tax of Court Appeals, Corona cited the three-year limit imposed by the National Internal Revenue Code (NIRC) for the BIR to conduct assessment of internal revenue taxes.
But State Prosecutor Mark Rolanf Estepa said it was not the BIR who started the investigation.
“He opened himself for investigation when he signed the waiver during his impeachment trial,” Estepa explained.
Corona also filed a motion for bill of particulars to clarify points on the allegations against him due to vagueness.
The Prosecution already filed an opposition to Corona’s motion.
The Tax Court said it would no longer entertain any more motions and reset the arraignment to February 25.
The case against Corona was filed March 2014 before several divisions of the Tax Court. It was eventually consolidated to its 2nd division.
Arraignment was first set for September 15, 2014, but due to a motion to quash the information (charge sheet) filed by Corona’s camp, the prosecution was given time to comment.
After the motion to quash was denied, the arraignment was set for December 8, 2014. But it was rescheduled to January 19 due to typhoon Ruby that caused courts to suspend operation.
Then, it was moved to February 2 due to work suspension for the Papal visit from January 15 to 19.
Corona is facing a tax liability of P120.5 million for violation of Sections 255 (failure to file income tax return) and 254 (attempt to evade payment of taxes). He is facing six counts for each violation.
In the BIR complaint, it alleged that Corona did not include in his statement of assets and liabilities (SALN) his condominium unit at The Columns on Ayala Avenue which he bought worth P3.6 million in 2004 and his property at Fort Bonifacio worth P9.16 million which he acquired in 2005.
The revenue agency claimed that for nine years Corona did not pay his taxes worth P120,498,219.52, inclusive of surcharges and interest.
According to the BIR, Corona and his kin failed to file their income tax returns from 2003 to 2005, 2007, 2008, and 2010.
Corona was ousted as chief justice by a 20-3 vote in the Senate on May 29, 2012, following a six-month trial.
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