Defense fails to stop presentation of Chief Justice’s income tax returns

IMPEACHED Chief Justice Renato Corona’s defense lawyers yesterday failed to block the House prosecution panel from presenting evidence concerning his alleged non-filing of income tax returns (ITR) since he became a member of the Supreme Court.

The Senate Impeachment Court allowed the prosecution panel to present Revenue Commissioner Kim Henares as its witness. The senator-judges also permitted Henares to show documents to support the prosecution’s allegation that Corona did not file ITRs since he assumed his post as Supreme Court associate justice in 2002 up to the time he became chief magistrate on May 12, 2010.

It turned out that Corona indeed "failed" to file an ITR from 2002 to 2010 because it is the Supreme Court, as his employer, which submits his withholding tax, along with other employees of the High Tribunal to the BIR in pursuant to Section 51 of the National Internal Revenue Code. This provision allows employers to prepare a so-called "alpha list" of its employees with the corresponding amount of tax deducted from them. The “alpha list” is the same list submitted to the BIR "in lieu" of an individual ITR.

The senator-judges also dismissed the plea of Corona’s defense team to throw away the documents covering their client’s properties in Taguig City, Marikina City, Quezon City, which the prosecution had “marked as evidence” last January 17 to support its allegation that the Supreme Court head has amassed ill-gotten wealth.

According to the Alpha List, Corona’s compensation income are as follows: 2006, P456,000; 2007, P488,156; 2008, P604, 388.46; 2009, P621,528.62; and 2010, P657,755.57.

Based on this, the House prosecution panel said its allegation that Corona amassed ill-gotten wealth became stronger as his income does not match his Statement of Assets, Liabilities and Net worth.

“Lumalabas dito na ang kinikita ni Chief Justice ay maliit para makabili siya ng milyong halaga ng properties,” said Marikina Rep. Miro Quimbo, one of the spokespersons of the prosecution panel.    With Jester P. Manalastas