Sanchez couple cleared of tax evasion

For lack of evidence, the Pasig City regional trial court (RTC) acquitted former Cala—uan, Laguna mayor Antonio Sanchez and his wife of charges that they failed to pay P8 million in taxes for five years.

Sanchez’s wife Editha may be rejoicing on the favorable decision of Judge Leoncio Janolo of RTC Branch 264, but not her husband, Antonio, who is still languishing in jail after being convicted years ago for the rape-killing of University of the Philippines student Aileen Sarmienta and the slaying of her boyfriend in Los Baños, Laguna.

In a 14-page decision, Janolo said the voluminous documents presented by the prosecution did not sufficiently convince the court that the Sanchezes evaded payment of proper taxes.

"After judicious evaluation of the case and meticulous consideration of the prosecution evidence, this court is not convinced that the accused committed the offense for tax evasion," Janolo said.

One of the pieces of evidence presented was the tax amnesty return filed by the Sanchez couple when they availed themselves of the amnesty under Executive Order No. 41.

Under the law, the tax amnesty return cannot be used against the person claiming the amnesty.

"The taxpayer’s tax amnesty declaration shall not be admissible as evidence in all proceedings before judicial, quasi-judicial or administrative bodies," said Janolo, quoting the law.

Janolo added that with the tax amnesty return timely filed to cover other undeclared income, the income tax of the accused cannot be assessed to cover those already covered by the government’s amnesty program and been paid for.

"Standing alone, the documents presented by the prosecution have no leg to stand on," Janolo said.

The Bureau of Internal Revenue (BIR), then headed by Commissioner Liwayway Vinzons-Chato, filed on Feb. 7, 1994 the tax evasion case against the Sanchez couple for allegedly not declaring all their gross taxable income which should have been reflected in their income tax returns for the years 1988, 1990, 1991, 1992 and 1993, amounting to a total of P8,445,903.

Sanchez’s extra income was believed to have been derived from the former mayor’s illegal gambling operations.