(Eagle News) — The Court of Tax Appeals has acquitted former military comptroller Jacinto Ligot and his wife in a P428-million tax evasion case.
In acquitting Ligot and his wife Erlinda, the third division said the prosecution failed to “prove beyond reasonable doubt” the two filed false income tax returns and Statements of Assets Liabilities and Net Worth (SALN) from 2001 to 2004.
“The evidence relied upon by the prosecution to prove their allegations have either been excluded, as in the case of bank deposits or were found to have scant probative value due to failure to establish their authenticity and due execution,” the division said.
The division noted, however, that the Bureau of Internal Revenue could still pursue the civil aspect of the case in order to collect deficiency income taxes from the couple.
For this, it noted that the “taxpayer’s obligation to pay the tax is an obligation that is created by law and does not arise from the offense of tax evasion.”
The BIR has said it would appeal the decision.
