THE Court of Tax Appeals dismissed on Monday the multiple counts of tax evasion cases against ex-Supreme Court chief
Justice Renato Corona because of his death.The Second Division granted the motion for dismissal filed by Corona’s lawyer Reody Anthony Balisi, who maintained that Corona “died an innocent man.”
The camp of Corona cited Article 89 of the Revised Penal Code mandating “criminal liability is totally extinguished by the death of the convict or when the death of the offender occurs before final judgment.”
It also invoked Article 89 of the RPC stating the death of the convict or the accused also extinguishes his or her “personal and pecuniary” liabilities. Corona was charged with six counts of violation Section 254 of the National Internal Revenue Code for alleged failure to file income taxes in 2003, 2004, 2005, 2007, 2008 and 2010.
He was also charged before the Second Division a case ofviolation of Section 255 of NIRC for failure to file or to supply correct information in his income tax returns for the same years.
The Bureau of Internal Revenue and Department of Justice alleged that Corona owed the government P120.5 million, inclusive of interests and surcharges, for his failure to pay taxes. At 67, Corona died of cardiac arrest on April 29.
Apart from the tax evasion cases, a civil forfeiture case and a perjury case were filed against Corona before Sandiganbayan also in connection with his alleged misdeclaration of assets.
Meanwhile, ex-Philippine National Police chief Alan Purisima on Monday urged the Sandiganbayan’s Sixth Division to quash the graft
case against him that arose from an alleged anomalous courier service deal in 2011.
In a 34-page omnibus motion filed with the Sandiganbayan Sixth Division, Purisima cited the lack of evidence in the case.
“This case best exemplifies the classic obsession or passion of the Ombudsman, riding on slanted news reports concocted by paid spin
doctors, to indict with undue haste public officials who have been subjected to trial by publicity,” his plea read.