Court junks Jeane Napoles’ motion vs. tax case

The Court of Tax Appeals (CTA) on Wednesday denied the motion for reconsideration filed by Jeane Catherine Napoles, daughter of alleged pork barrel scam mastermind Janet Lim-Napoles, seeking to junk her P17.46-million tax case.

Before the start of Napoles' arraignment, the CTA Third Division announced it has denied Napoles' motion for reconsideration on its March 30 ruling finding probable cause to proceed with the trial.

"The court hereby denied the accused's motion for reconsideration simply because the court has already found probable cause to try the accused," Third Division member Esperanza Fabon-Victorino announced in open court.

The Third Division has yet to formally issue the written ruling as of posting time.

Following the denial of Napoles' motion, the Third Division proceeded with her arraignment, to which, Napoles refused to enter any plea.

"As advised by my counsel, I refuse to enter any plea," Napoles, who became controversial for her posts on the Internet showing her lavish lifestyle during her stay overseas, told the justices of the Third Division.

Not guilty

The court in turn entered a "not guilty" plea on her behalf.

Meanwhile, the Third Division granted Napoles' motion to consolidate her non-filing of Income Tax Return (ITR) case with her non-payment of income tax case pending with the CTA First Division as the subject of both cases is one and the same.

Napoles had earlier posted bail of P25,000 to each division even before the CTA issued arrest warrants against her.

Meanwhile, Napoles' lawyer Stephen David maintained that his client has no legitimate income during the years when she was accused of not filing her ITRs and not paying her income tax, as she was just a student at that time.

"Sa aming position, walang probable cause to proceed with the trial, kasi wala naman talaga siyang income. Estudyante pa lang siya nung panahon na yun," David told reporters after the arraignment.

Posh condo unit in US

Based on the charge sheet read before Napoles during her arraignment, she failed to file ITRs for 2011 despite being a registered taxpayer with tax identification number (TIN) 267151949000 and despite acquiring a posh condominium unit at Ritz Carlton in Los Angeles, California,worth $1.2 million or P54 million.

David, however, claimed that Napoles' was not aware that she has a TIN as she never applied for one.

"Hindi nga namin alam kung paano siya nagka-TIN. Atsaka kapag may TIN ka, hindi naman ibig sabihin na may employment ka kasi kahit sino pwedeng kumuha ng TIN," David said.

David claimed that it was pork barrel scam whistleblower Marina Sula, a former employee of Napoles' mother, who applied for the younger Napoles' TIN without the latter's knowledge. He also claimed that the younger Napoles was not the real owner of the Ritz Carlton condominium unit but her mother.

"Yung condo na yun sa mother niya. Hindi naman talaga sa kanya yun, pinangalan lang sa kanya," David said.

David also pointed out that the trial of the cases with the CTA is premature as his client still has a pending petition for review of the cases with the Supreme Court.

In their petition for review, the Napoles camp contested the cases filed by the Depart of Justice (DOJ) with the CTA in September last year, claiming that the DOJ failed to establish in the charges that Napoles has a legitimate source of income.

The cases filed by the DOJ against Napoles stemmed from a tax evasion case filed by the Bureau of Internal Revenue last year. —KBK, GMA News