Former Chief Justice Renato Corona. TETCH TORRES-TUPAS/INQUIRER.net
For the 7th time, the Court of Tax Appeals has rescheduled the arraignment of former Chief Justice Renato Corona on the remaining six counts of tax evasion case filed against him.
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.
An arraignment is the reading of criminal case against an accused. It is important because it informs the accused of the nature and cause of the case against him or her. It will also allow the court to proceed with the trial in case the accused absconds. Should an accused flees or goes into hiding, the trial could not go on if he or she was not arraigned.
The Bureau of Internal Revenue is accusing Corona of not including 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 failed to file their income tax returns from 2003 to 2005, 2007, 2008 and 2010.
Aside from the bank deposits, he also did not declare two real properties he acquired during his stint in government — a condominium unit at the Columns along Ayala Avenue that he bought for P3.6 million in 2004, and a property in Fort Bonifacio that he bought for P9.16 million in 2005.
Last February, Corona insisted before the Tax Court that he should be arraigned only for violating Section 255, or failure to file income tax returns. He argued that both sections 255 and 254 (attempt to void or defeat tax collection) constituted the same acts of tax evasion under the NIRC.
But the Tax Court denied the bid and insisted he should be arraigned. Corona was arraigned on the six counts for violation of Section 255 but deferred the arraignment on the other six. Arraignment was set on April 15 then moved to May 6 and eventually July 1.
But due to Corona’s swollen legs, it was rescheduled last July 22, then July 27.
Then, last July 27, Corona’s lawyers said they appealed to the Tax Court’s en banc the second division’s denial of their bid to arraign Corona on six counts of tax case only.
During Monday’s arraignment, Corona lawyer Rean Balisi moved to reschedule the arraignment to give the Tax Court en banc more time to study and act on their appeal.
Balisi said if the former Chief Justice was arraigned, his appeal would become moot and academic.
Government prosecutors have opposed another rescheduling of the arraignment saying it has been rescheduled several times.
But Associate Justice Erlinda Uy asked prosecutors to reset the arraignment “one more time.”
She explained that while she was a senior member of the court, she was only a substitute justice in the second division which is handling Corona’s case.
“Several justices are on leave. This is a vital issue. We have taken note of your opposition [but] it just so happens, I am just a substitute member,” Uy said.
On the other hand, Associate Justice Caesar Casanova said the resetting would be “for the last time.”
The arraignment was reset for Oct. 7. Tetch Torres-Tupas / CB
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