Former Chief Justice Renato Corona. INQUIRER FILE PHOTO
The Court of Tax Appeals (CTA) has dismissed tax evasion cases against late Chief Justice Renato Corona after he passed away last April 29.
Corona’s counsel filed a motion Monday morning seeking the dismissal of the tax cases against the late magistrate citing Article 89 of the Revised Penal Code (RPC) which provides that criminal liability is totally extinguished “by the death of the convict, as to the personal penalties and as to pecuniary penalties, liability therefore is extinguished only when the death of the offender occurs before final judgment.”
READ: Former Chief Justice Corona passes away
The prosecution no longer objected to the motion, prompting the Tax Court to grant it.
Corona was facing 12 counts of violation of the National Internal Revenue Code (NIRC), specifically violation of Sections 254 for failure to pay his income tax and Section 255 for failure to file or to supply correct information in his income tax returns (ITRs).
He has a tax liability of P120.5 million.
Based on the Bureau of Internal Revenue complaint, Corona did not declare all his assets in his Statement of Assets Liabilities and Networth (SALN).
READ: Dissenting opinion vs Corona trial: SALN law confusing
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.
Assistant State Prosecutor Mark Roland Estepa said they opted to no longer comment out of respect to the family.
With regard to the tax liability, Estepa said a civil case needs to be filed.
“With his death, the criminal case should be dismissed pursuant to Article 89 of the Revised Penal Code. A claim against the estate would have to be made in a new proceeding. It is not automatic,” Estepa said. RAM/rga