Tax appeals court junks tax evasion case vs Jeane Napoles
A screenshot from a blog of Jeane Napoles, daughter of the alleged mastermind of the pork barrel scam, Janet Napoles. File
MANILA, Philippines — The Court of Tax Appeals dismissed the tax evasion case against Jeane Catherine Napoles, daughter of alleged pork barrel scam mastermind Janet-Lim Napoles.
The CTA Third Division released a 17-page resolution on December 6 saying it is dismissing the case against the younger Napoles for “insufficiency of evidence.”
According to the magistrates, the prosecution failed to prove that Napoles had any income tax due.
“Wherefore, premises considered accused's Submission (Demurrer to Evidence) is NOTED, and the attached Demurrer to Evidence is hereby GRANTED. Accordingly, CTA Criminal Case Nos. O-4552 and O-453 are hereby DISMISSED on the ground of insufficiency of evidence,” the resolution read.
The resolution was penned by CTA Third Division Associate Justice Lovell Bautista and was concurred by Associate Justice Esperanza Fabon-Victorino and Ma. Belen Ringpi-Liban.
RELATED: Jeane Napoles disputes BIR evidence in tax evasion raps
Jeane faced charges of violations of Sections 254 (attempting to evade taxes) and 255 (failure to file an income tax) of the National Internal Revenue Code.
The Bureau of Internal Revenue said the younger Napoles has P17.46 million in tax liabilities in 2011, the year she supposedly bought a posh condominium unit at Ritz Carlton in Los Angeles, California worth $1.2 million or P54 million.
Her camp, however, denied the allegations and said the BIR erred in its assessment as she did not have any legitimate source of income in 2011. She was still a student at the time. — Rosette Adel with reports from Elizabeth Marcelo
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