Jacinto Ligot and Erlinda Ligot. INQUIRER FILE PHOTO
Government prosecutors have already finished presentation of evidence before the Court of Tax Appeals Second Division in connection with the tax evasion case filed against former military comptroller Jacinto Ligot and his wife Erlinda.
With the prosecution resting its case, the Tax Court gave them 30 days to submit their formal offer of evidence while the defense was given 15 days to submit their comment.
A formal offer of evidence means that the offering party shall inform the court of the purpose of introducing its exhibits into evidence, to assist the court in ruling on their admissibility in case the adverse party objects. Without a formal offer of evidence, courts cannot take notice of this evidence even if this has been previously marked and identified.
The Tax Court then set May 4, 2016 for the turn of the accused to present their own evidence.
The couple are facing several tax evasion cases for violating Articles 254 and 255 of the National Internal Revenue Code for attempting to evade payment of tax from 2002 to 2004.
The couple allegedly incurred a total deficiency tax of P153.2 million for 2003, exclusive of interest and penalty charges. RAM
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