The government scored another victory against alleged corruption after the Court of Tax Appeals dismissed a motion of Jeane Napoles, youngest daughter of alleged pork barrel scam mastermind Janet Lim Napoles, to drop the P17.5-million tax case evasion case filed against her by the Bureau of Internal Revenue.
Associate Justice Lovell Bautista of the Third Division ruled that there was “no justifiable reason” to dismiss the case based on the younger Napoles’ argument that her criminal liability was dissolved when the BIR filed a similar tax evasion case against her mother.
Jeane Napoles’ tax evasion case stemmed from a complaint filed by the BIR before the Department of Justice in 2014. The DoJ, after finding probable cause, filed the complaint with the CTA.
Jeane, according to the BIR, violated Sections 254 and 255 of the National Internal Revenue Code for allegedly failing to file her income tax return and pay her income tax for the year 2011, despite her acquisition in that year of a condominium unit at Ritz Carlton in Los Angeles, California in the United States worth $2 million.
But Jeane’s lawyers had constested the charges, saying that the young Napoles has no income of her own in that year and therefore is not required to pay income tax.
The defense had also earlier argued that Jeane’s parents are the real owners of the Ritz Carlton property and just named it under their daughter.
But the CTA said the court cannot dismiss the charges against Jeane on the basis of a preliminary assessment notice (PAN) saying the elder Napoles owns the post condominium unit.
“The court finds no basis for accused’s prayer for the dismissal of the present case on the sole ground that Janet Lim Napoles received a PAN stating that she owns the Ritz Carlton condominium unit,” the CTA said.
“This does not go into whether accused failed to pay or paid less than the amount of taxes legally due; and whether the facts charged constitute an offense,” it added.
The CTA said the prosecution was also able to present a grant deed dated July 20, 2011 and a property profile of Ritz Carlton showing that the unit was actually under Jeane’s name.
In March, the prosecution presented district revenue officer Florante Aninag who said Napoles secured a one-time transaction Tax Identification Number in November 2008 when she was just 18 years old.
During cross examination, however, Aninag admitted that a person applying for a TIN under EO 98 does not necessarily have to have income.
Meanwhile, the office of the Ombudsman dismissed anew former officials of the defunct National Agribusiness Corp., National Livelihood Development Corp. and Technology Resource Center for grave misconduct, serious dishonesty and conduct prejudicial to the best interest of the service for the unlawful disbursement of the pork barrel fund of then Misamis Occidental representative Marina Clarete in 2007 to 2009.
NabCor manager Romulo Relevo and bookkeeper Maria Ninez Guañizo; NLDC directors Emmanuel Alexis Sevidal and Chita Jalandoni, and division chiefs Gregoria Buenaventura, Ofelia Ordoñez and Sofia Cruz; TRC chief accountant Marivic Jover and budget specialist Consuelo Espiritu were meted the penalty of dismissal from the service with the accessory penalties of cancellation of eligibility, forfeiture of retirement benefits, and perpetual disqualification from reemployment in the government service.
The penalty is convertible to a fine equivalent to one year’s salary in case of separation from the service, the Ombudsman said.
The Ombudsman found Relevo and company extended unusual accommodation in the release of P47.5 million in Priority Development Assistance Fund in favor of the Kabuhayan at Kalusugang Alay sa Masa Foundation Inc. (KKAMFI), Kasangga sa Magandang Bukas Foundation Inc. (KMBFI) and Aaron Foundation Philippines Inc. (AFPI) specifically chosen by Clarete as project partners in implementing her integrated livelihood development projects in Misamis.
Based on the extensive field investigation of the Ombudsman and Commission on Audit, the projects were found out to be ghost projects, and that the list of beneficiaries, acccomplishments and liquidation reports were all fictitious.
“Instead of using the PDAF disbursements received by them to implement the livelihood projects, the officers of KKAMFI, KMBFI and AFPI, as well as their suppliers, all acting in conspiracy with Clarete and herein respondents, diverted the PDAF for their own personal benefits,” the Ombudsman resolution read.
Apart from the dismissal, Relevo and the other respondents are also facing multiple criminal charges before the Sandiganbayan for their involvement in several PDAF scam cases.