CTA dismisses tax raps vs Corona

The Court of Tax Appeals ( CTA) has dismissed the 12 counts of tax evasion filed against deceased former chief justice Renato Corona.

The CTA Second Division yesterday granted the motion to dismiss filed by the camp of the former magistrate, who died of a heart attack on April 29.

Under the law, criminal cases are extinguished upon the death of an accused.

Corona, who was impeached in 2012, was charged for allegedly violating Section 254 and 255 of the National Internal Revenue Code or the Tax Code.

Section 254 involves an attempt to evade or defeat the payment of taxes, while 255 imposes penalties on failure to file or supply correct information in income tax returns.

Corona was arraigned on the six charges filed in connection with the violation of Section 255.

His lawyers, meanwhile, blocked his arraignment for the remaining charges for violating Section 254, claiming these are already included in the other cases.

The tax cases were based on the complaint filed by the Bureau of Internal Revenue (BIR), which accused Corona of committing the crime of tax evasion and willful failure to file his income tax returns.

The BIR said the alleged criminal acts also made him civilly liable to the state for almost P120.5 million, inclusive of surcharges and interest.

The case of perjury filed against Corona before the Sandiganbayan is also expected to be dismissed as it is a criminal case.

However, the prosecution may choose to proceed with the civil forfeiture case against the estate of the deceased magistrate.