By: Pathricia Ann V. Roxas - Reporter / @PathRoxasINQ INQUIRER.net / 11:52 AM December 10, 2017
The Court of Tax Appeals (CTA) Third Division has dismissed the P17-million tax evasion case of Jeane Catherine Napoles, the daughter of alleged pork barrel scam mastermind, Janet Lim-Napoles.
In a Dec. 6 resolution, a copy of which was given to INQUIRER.net by Jeane’s lawyer Ian Encarnacion, the CTA ruled to dismiss her criminal cases numbers O-452 and O-453 due to “insufficiency of evidence.”
Jeane had been accused of failing to pay income taxes from 2011 to 2012 for her alleged ownership of a P54.73 million Ritz Carlton condominium unit in Los Angeles, California, and co-ownership of P1.49-million farm lots in Pangasinan.
Earlier, the younger Napoles argued that the case was already extinguished after the Bureau of Internal Revenue issued on Nov. 29, 2016 a preliminary assessment notice (PAN) imposing a tax on her mother for the said luxury condo unit.
Jean also claimed that she “was just a student with no taxable income and had only received the property as a gift.”
“The prosecution failed to prove that there is any income tax due from accused, creating reasonable doubt as to the guilt of accused,” read the 17-page resolution.
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