Corona refuses to enter plea on tax case

MANILA, Philippines - After almost two years and at least six suspensions, impeached chief justice Renato Corona was finally arraigned yesterday on six of the 12 counts of tax evasion charges filed against him by the Bureau of Internal Revenue (BIR).

Corona, accompanied by his wife Cristina and a team of defense lawyers, refused to enter a plea before the Court of Tax Appeals (CTA) Second Division, prompting the court to enter a not guilty plea on his behalf.

The former chief justice was supposed to be arraigned on all of the 12 counts against him, but his lawyers have filed an urgent motion pointing at deficiencies in the case filed by the Department of Justice (DOJ).

The defense team said a previous DOJ resolution prohibits the filing of charges for violating Sections 254 and 255 of the Tax Code if it contains similar information.

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

Corona was charged for violating both provisions of the Tax Code for the years 2003 to 2005, 2007, 2008 and 2010.

Defense lawyers argued that Corona should not be facing charges for supposedly violating both provisions of the law.

The prosecution panel has objected to the urgent motion of the defense, citing a previous hearing in which the CTA said Corona’s arraignment will be postponed for the last time.

In settling the matter, CTA Second Division acting presiding Justice Caesar Casanova ruled to proceed with the arraignment only on charges involving alleged violation of Section 255 of the Tax Code.

The court is set to resolve the urgent motion of the defense before the next scheduled hearing in May.

The tax cases were based on the complaint filed by the 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 in the amount of almost P120.5 million, inclusive of surcharges and interest.

It said Corona earned income from other sources aside from his compensation as a public official, which is contrary to his registration with the BIR as a “pure compensation income earner.”