Former Chief Justice Renato Corona. INQUIRER FILE PHOTO
The Court of Tax Appeals (CTA) en banc (full court) has stopped its second division from taking action on the six counts of tax evasion charges against former Chief Justice Renato Corona.
READ: Arraignment on tax evasion case vs Corona postponed anew
Corona’s arraignment which has been rescheduled seven times is scheduled Wednesday afternoon but will have to give way for the restraining order issued by its en banc.
In its resolution issued Wednesday, the CTA en banc said the restraining order shall be for 60 days.
Corona is facing 12 counts of violation of the National Internal Revenue Code (NIRC) 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.
Last February, Corona insisted before the Tax Court’s 2nd division 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.
READ: No plea for ex-CJ Renato Corona in tax evasion cases
But the Tax Court denied the bid and insisted he should be arraigned. Corona’s counsel filed a motion for reconsideration which was denied prompting them to ask a full court ruling on the matter.
“Let a Temporary Restraining Order (TRO) be issued directing the Court’s Second Division to refrain from taking any further action insofar as [the six counts of] Criminal Case are concerned for a period of sixty days (60) from promulgation of this Resolution, as provided under Section 5 of Rule 58 of the Rules of Court,” the CTA en banc resolution stated.
The Tax Court has set the case for oral argument on Oct. 20 where the parties will argue on the following issues: 1. whether the Court En Banc has jurisdiction to entertain the present Petition for Review filed by Corona; and 2. whether the offenses defined in Section 254 (attempt to evade payment of taxes) of the 1997 NIRC are necessarily included in the offenses defined in its Section 255 (failure to file income tax return).
Corona was supposed to be arraigned last September but was rescheduled to Oct.7 to give the Tax Court en banc more time to study and act on their appeal.
Corona’s counsel Atty. Rean Balisi said that if the former Chief Justice will be arraigned, his appeal will become moot and academic.
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 went into hiding.
In the Bureau of Internal Revenue (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 failed to file his income tax returns from 2003 to 2005, 2007, 2008 and 2010.
Aside from the bank deposits, the BIR said that the former chief justice also did not declare two real properties he acquired during his stint in the 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. Tetch Torres-Tupas/RAM