SC ruling paves way for tax evasion case against Juday

MANILA, Philippines – Movie and television actress Judy Ann Santos can now be tried for tax evasion.

The Supreme Court denied yesterday Santos’s petition seeking to reverse the June 19, 2006 resolution of the Court of Tax Appeals for her to face trial.

In upholding the CTA resolutions, the SC said Santos cannot ask the CTA to review the decision of its first division denying her motion to quash the information against her.

“The resolution is interlocutory and, thus, unappealable,” read the SC decision.

“Even if her petition for review is to be treated as a petition for certiorari, it is dismissible for lack of merit.”

In claiming that she was denied equal protection of the law, Santos did not establish that she and singer/actress Regine Velasquez had committed identical acts, and that they presented similar arguments and evidence, the SC said.

Velasquez was also charged with tax evasion, but the charges were later dropped.

In resolutions dated Feb. 23, 2006 and May 11, 2006, the CTA  denied Santos’s motion to quash the information against her for alleged violation of the National Internal Revenue Code and her subsequent motion for reconsideration.

The case against Santos arose from her alleged inaccurate income tax return for 2002.

In her return filed with the Bureau of Internal Revenue, Santos declared an income of P8.033 million in talent fees from ABS-CBN Broadcasting Corp.

However, the BIR said Santos received more than the amount from other sources, including movies and product endorsements.

After Santos was charged with tax evasion in 2005, the CTA ordered her arrest, and Santos moved to quash the information.

On Feb. 23, 2006, the CTA denied her motion and scheduled her arraignment.

Santos then filed a motion for reconsideration, which the CTA rejected on May 11, 2006.

Justice Consuelo Ynares-Santiago, third division chair, and members Justices Ma. Alicia Austria-Martinez, Renato Corona and Ruben Reyes concurred with the decision.

The SC decision was written by Justice Minita Chico-Nazario.    — Sandy Araneta