Corona’s daughter cleared of tax raps
The Court of Tax Appeals (CTA) has acquitted Ma. Carla Beatriz Castillo, the daughter of the late Chief Justice Renato Corona, of her P5.83-million tax evasion charges.
In a 16-page resolution, the CTA First Division granted Castillo’s demurrer due to the insufficiency of the prosecution’s evidence.
The Bureau of Internal Revenue accused Castillo of failing to file her annual income tax return (ITR) for the year 2010 and avoiding the payment of P5.83 million, excluding surcharge and interest.
She was charged with violating the National Internal Revenue Code (NIRC).
However, the tax court said that the government failed to prove that Castillo was a resident of the Philippines in 2010, or that she had any possible local source of income for that year.
The NIRC requires the filing of ITRs by Philippine residents or non-Philippine residents with domestic source of income.
“There is absence of proof showing that [the] accused is a resident of the Philippines in 2010 and that there was a likely source of income of [the] accused in 2010 vis-à-vis the income she derived therefrom during the same year,” noted the decision.
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