MANILA, Philippines - The Court of Tax Appeals (CTA) Second Division yesterday deferred – for the last time – the arraignment of impeached chief justice Renato Corona on the tax evasion case filed against him.
The Second Division, presided by Associate Judge Caesar Casanova, postponed the scheduled arraignment of the former chief justice in view of a pending motion that he filed before the court.
In his omnibus motion, Corona urged the court to quash 11 of the 12 cases filed against him as the prescription period of the Statement of Assets and Liabilities presented as evidence by the Bureau of Internal Revenue against him have expired.
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 for the years 2003 to 2005, 2007, 2008 and 2010.
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.
Corona cited an earlier Supreme Court ruling, which limited the access of the BIR commissioner to the SALNs of justices only for the last three years. Only one of the 12 cases filed against Corona falls within the purported three-year prescription period.
For the meantime, the defense said Corona’s arraignment should be postponed pending the resolution of the omnibus motion.
Casanova, who took over the helm of the division following the inhibition of Second Division presiding Justice Juanito Castañeda in the case, said the postponement of yesterday’s arraignment should be the last. He set the next hearing on Feb. 25.
Corona, who attended the hearing, refused to issue any statement to the media.
His arraignment was postponed six times due to various reasons, the last on Jan. 19 in view of the suspension of work due to the arrival of Pope Francis.
The CTA Second Division previously deferred the scheduled arraignments of Corona on April 2, June 4 and Sept. 15, 2014 due to numerous motions filed by the defense.
His arraignment on Dec. 8 was likewise suspended due to Typhoon Ruby.