THE Court of Tax Appeals (CTA) has rescheduled the arraignment of former Chief Justice Renato Corona for the seventh time on six counts of tax evasion.
Corona is facing 12 counts of violation of the National Internal Revenue Code 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 for 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.
Last February 25, he was arraigned for violation of Section 255 where the court entered a not guilty plea on his behalf.
An arraignment is the reading of criminal case against an accused. It is important because it intends to protect the accused as he or she would be informed of the nature and cause of the accusation against him or her. It will also allow the court to proceed with the trial in case the accused absconds.
The Tax Court rescheduled the arraignment for July 1 to give the prosecution time to comment on Corona’s motion for reconsideration on the court’s April 6 resolution denying Corona’s bid to be arraigned only on six counts of Tax Evasion instead of 12. Corona insisted that both provisions – Sections 254 and 255 – constitute same acts of tax evasion.
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 rescheduled 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 for January 19 due to Typhoon Ruby that caused courts to suspend operations.
Then, it was moved to February 2 due to work suspension for the Papal visit (January 15 to 19). From February 2, it was moved to February 25 due to another pending motion.
On February 25, Corona was arraigned only on the six counts instead of 12. Then, after the Tax Court issued the April 6 resolution, his arraignment on the six remaining counts was scheduled for April 15 and again reset for May 6 and then July 1. AC