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Pampanga trader wins tax evasion charges

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By Jun Ramirez

The Court of Tax Appeals (CTA) has dismissed the more than P30 million tax evasion charges filed against a businesswoman for the failure of Bureau of Internal Revenue (BIR) to prove that the offense was willful.

Court of Tax Appeals (MANILA BULLETIN)

Court of Tax Appeals (MANILA BULLETIN)

Acquitted of two counts of tax evasion was Analiza San Miguel David, operator of 136 Dolores Fuel Filling Station in Magalang, Pampanga. The case arose from the alleged non-filing of income tax returns (ITR) for the years 2011 and 2012.

In a 25-page decision, the court’s Second Division stated the prosecutors failed to establish that Ms. David failed to submit the ITR willfully. The court said willfulness is a state of mind, done intentionally and voluntarily to violate a law.

Moreover, the court noted the accused was consistent in filing the monthly and quarterly value-added tax (VAT) returns and paying the tax due. “The consistent compliance by the accused in filing and paying VAT negates willfulness in not filing the ITR,” the court said.

It added that the certification issued by revenue officials that the respondent did not submit ITR is insufficient evidence that she did it willfully.

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