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Victoria Tulad

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<figure data-feedback="fb:likes,fb:comments" id="isPasted"><img src="https://od2-image-api.abs-cbn.com/prod/editorImage/17113628288781711362827339.png" alt="Janet Lim Napoles interacts with then-Bureau of Corrections head Gerald Bantag inside the Correctional Institution for Women in Mandaluyong City on March 4, 2020. George Calvelo, ABS-CBN News/file" class="fr-fic fr-dib"/><figcaption>Janet Lim Napoles interacts with then-Bureau of Corrections head Gerald Bantag inside the Correctional Institution for Women in Mandaluyong City on March 4, 2020. George Calvelo, ABS-CBN News/file</figcaption></figure>MANILA -- Citing the Prosecution’s failure to prove guilt beyond reasonable doubt, the Court of Tax Appeals (CTA) has junked the P44.7-million tax evasion case against “pork barrel queen” Janet Lim Napoles.In an 84-page decision promulgated on March 21, the CTA Second Division dismissed the 12 cases lodged versus Napoles who was accused of violating the National Internal Revenue Code (NIRC) of 1997.“After careful consideration of the evidence presented by the plaintiff and the accused, the Court finds that the plaintiff failed to discharge the burden to prove the elements of the crimes charged against accused with proof beyond reasonable doubt,” the Court said.<div><a data-cke-saved-href="https://news.abs-cbn.com/news/10/27/23/napoles-gets-138-150-years-for-graft-malversation" href="https://news.abs-cbn.com/news/10/27/23/napoles-gets-138-150-years-for-graft-malversation" rel="noopener noreferrer" target="_blank">Janet Lim Napoles gets 138-150 years for graft, malversation conviction over PDAF</a></div>“This Court, has no basis for the imposition of civil liability upon the accused,” it added.The decision was penned by Associate Justice Corazon Ferrer-Flores.The investigation, initiated by the Bureau of Internal Revenue (BIR), claimed that Napoles and her husband, Jaime Napoles, underdeclared their income from 2004 to 2009, did not file their Income Tax Returns (ITR) from 2010 to 2012, and did not pay the right tax thereafter.<div><a data-cke-saved-href="https://news.abs-cbn.com/news/10/20/23/napoles-found-guilty-lawmaker-acquitted-in-p20-m-pdaf-case" href="https://news.abs-cbn.com/news/10/20/23/napoles-found-guilty-lawmaker-acquitted-in-p20-m-pdaf-case" rel="noopener noreferrer" target="_blank">Napoles found guilty, lawmaker acquitted in P20 million PDAF case</a></div>According to the Joint Complaint-Affidavit, however, the spouses Napoles,“were able to purchase real properties, a number of motor vehicles, several insurance policies and club shares and that they have also invested tens of millions of pesos in various new corporations, which acquisitions and investments, they could have conceivable acquired given the income they stated in their ITRs.”“A comparison of the respective incomes declared by Spouses Napoles vis-a-vis their expenses for TYs 2004, 2006, 2008, 2009, 2010, 2011 and 2012 clearly indicates that the expenditures exceed their declared income per ITRs,” the affidavit further said.<div> </div><div> </div>

Citing the Prosecution’s failure to prove guilt beyond reasonable doubt, the Court of Tax Appeals (CTA) has junked the P44.7 million tax evasion case against “pork barrel queen” Janet Lim Napoles.

Citing the Prosecution’s failure to prove guilt beyond reasonable doubt, the Court of Tax Appeals (CTA) has junked the P44.7 million tax evasion case against “pork barrel queen” Janet Lim Napoles.

Court dismisses tax evasion case vs Napoles

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Court dismisses tax evasion case vs Napoles

Victoria Tulad,

ABS-CBN News

Published March 25, 2024 06:34 PM PHT

Read More:

Janet Lim Napoles

CTA

Court of Tax Appeals

tax

tax evasion

pork barrel scam

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