Tax court en banc stops 2nd division from acting on cases vs Corona

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 further actions on the six counts of tax evasion charges against former Chief Justice Renato Corona.

READ: Court of Tax Appeals stops Corona’s arraignment

In a resolution dated Dec. 4, the Tax Court granted the preliminary prohibitory injunction filed by Corona’s camp last August.

“The Second Division of the Court is hereby DIRECTED to refrain from further proceeding in Criminal Case Nos. O-357, O-359, O-361, O-363, O-364 and O-367,” the Tax Court said.

However, the CTA required Corona to post a bond equivalent to the total amount of tax liabilities where he has yet to be arraigned.

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.

Nevertheless, the Tax Court denied the bid and insisted he should be arraigned. Corona’s counsel Atty. Rean Balisi filed a motion for reconsideration which was denied prompting them to ask a full court ruling on the matter.

The Tax Court en banc last Oct. 6 issued a 60-day temporary restraining order against the second division.

READ: Arraignment on Corona’s tax evasion charges gives way for TRO

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 significant 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.

READ: Dissenting opinion vs Corona trial: SALN law confusing

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. RAM