Tax appeals court affirms Ressa, Rappler Holdings Corp. acquittal
MANILA, Philippines — The Court of Tax Appeals has affirmed the dismissal of the tax-related charges against Rappler CEO Maria Ressa and Rappler Holdings Corp.
The CTA First Division dismissed the motion for reconsideration on its January 18 decision that acquitted Ressa of four tax violation charges.
“In view of the foregoing premises, the Motion for Reconsideration filed by the plaintiff on February 2, 2023 is denied for lack of merit,” the ruling made public on Wednesday read.
To recall, Ressa was cleared of three counts of willful failure to supply correct information and one count of tax evasion. The government, in its case against Ressa, alleged that RHC failed to supply correct information in its value-added tax returns and income tax returns for the third and fourth quarter of 2015.
It also alleged that the company attempted to evade payment of taxes in 2015 for the sale of Philippine Depositary Receipts to NBM Rappler LP and Omidyar Network Fund LLC.
Weighing in on the motion, the CTA division said: “This Court adheres to the finality-of-acquittal doctrine that prescribes that a judgment of acquittal can no longer be reconsidered because it violates the Constitutional provision against double jeopardy.”
While the CTA acknowledged that there are exceptions to the said doctrine, however, it said that none of the exceptions is in the consolidated cases and a full blow trial was also conducted.
On the argument of the plaintiff that Ressa should be made liable for civil liability, the court pointed out that the accused was not found liable for deficiency taxes, thus “no civil liability may be imposed” upon her.
“From the above disquisitions, the Court finds no compelling reason to reverse nor modify the assailed Decision dated January 18, 2023,” it said.
Associate Justice Catherine Manahan wrote the ruling, with concurrences from Associate Justices Jean Marie Bacorro-Villena—who sat as a special member of the division—and Marian Ivy Reyes-Fajardo. Presiding Justice Roman Del Rosario inhibited.
The string of tax cases filed against Ressa was one of the legal challenges she had been saddled with since the administration of former President Rodrigo Duterte, who has repeatedly vented his ire against the journalist and her media company.
Ressa was convicted of cyber libel in 2020, and has since sought to overturn this verdict.
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