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>‘Juday’ wants tax raps dismissed >By Jose Rodel Clapano >The Philippine Star 08/05/2005 > >( This was posted in the front page of the Philippine >Star >newspaper. And its alot of useful info that Regine's >lawyer >can use to defend Regine as well. The B.I.R. is in >trouble! ) > > >Movie and television star Judy Anne Santos asked the >Department of >Justice (DOJ) yesterday to dismiss the tax evasion >case which the >Bureau of Internal Revenue (BIR) filed against her >last May 18. > >In a 14-page rejoinder, "Juday," as Santos is known in >showbiz, also >asked the DOJ to immediately file in court the graft >and perjury >charges she had earlier filed against former internal >revenue >commissioner Guillermo Parayno, and BIR examiners >Roderick Abad, >Stimson Cureg, Vilma Caronan, Rhodora de los Reyes and >Teodora >Purino. > >Bonifacio Alentajan, Santos’ lawyer, said the five BIR >examiners >led by Abad came out with new and "unauthorized >accusations" >in their reply-affidavit and supplemental >complaint-affidavit >that Juday’s "additional undeclared income" from >Century Canning >Corp. and Regal Entertainment, Inc. had brought her >total income >for 2002 to P16,396,234.70, and her undeclared income >to P8,362,902. > >"The preceding only proves beyond reasonable doubt >that their >original joint affidavit, upon which the complaint of >Parayno was >based, is absolutely false and perjured, because it >specifically >alleged the undeclared income in the amount of only >P6,762,902," he >said. > >Alentajan said it is fundamental in all criminal >prosecutions that >the accused shall enjoy the constitutional right to be >informed of >the nature and cause of accusations against him. > >"Every material fact and essential ingredient of the >offense, every >essential element of the offense, must be alleged with >precision and >certainty," he said. > >"Such description of the particular act alleged to >have been >committed by the accused must be sufficiently full and >complete that >will enable him to properly defend himself against the >accusation, >and to accord him his constitutional right to due >process," >Alentajan said. > >He said changing and adding new causes of action and >accusations in >the supplemental complaint would "grossly violate" the >constitutional right to due process of the accused. > >"This is aggravated by the lack of authority from the >commissioner >of internal revenue who has the sole power to do so," >he said. > >"The inveracity and falsity of complainant’s >accusations are >judicially admitted by the five BIR examiners when >they stated in >their reply-affidavit, under oath, that to reiterate, >the >estimated tax liability of P1,718,925.52 stated in the >(BIR’s) >joint affidavit referred only to the deficiency income >tax >for (Santos’) undeclared income," Alentajan said. > >He added that according to the BIR examiners, "said >amount of >P1,718,925.52" had already "taken into account" all >taxes withheld >from Juday’s income. > >"How do they arrive at the amount of P3,710,319.32 as >the income tax >due?" Alentajan asked. > >"The complaint and joint affidavit contained no >explanation. It must >be noted that the preceding computation did not allow >any cost, >expense, or deduction from the alleged undeclared >income. > >"This is imperative because income tax is imposable >only on the net >income of self-employed. The (BIR examiners) further >alleged that >they omitted the presentation of the above >mathematical computations >on the assumption that respondent and her esteemed >counsel would >readily and easily understand the simple and clear >allegations in >our joint affidavit, as any reasonable person would >undoubtedly so >understand," Alentajan said. > >He said the charges against Santos in the BIR >examiners’ >affidavit-complaint and supplemental affidavit >indicate that >they have "desperately resorted" to perjury. > >"The foregoing adulterated and unauthorized >accusations are merely >based on erroneous presumptions, but they are not >evidence of >anything," he said. > >"What the five BIR examiners have is merely an >estimated tax >liability. There is no report of the investigation >conducted. No >working paper accomplished by the examiners. No audit >report. >Nothing whatsoever. > >"There is no actual assessment nor a final notice and >demand for the >payment thereof served upon respondent as required," >Alentajan said. > >He said the BIR hastily filed the tax evasion >complaint against >Santos while the investigation of her tax compliance >records was >still going on. > >"Why this precipitate and hasty filing of a >conjectural criminal >complaint purely based on hearsay?" he asked. > >"And with massive tri-media coverage," he added, >"Commissioner >Parayno should have given the respondent ample >opportunity to >explain her side, and rectify her mistakes, if there >were any. > >"If deficiency is correctly ascertained, then he has >the duty to >collect it. Instead, Ex-Commissioner Parayno opted to >be highhanded >and oppressive. > >"Without doubt, harassment and manifest partiality are >evident, and >due process of law clearly denied. In the light of all >the >foregoing, it cannot be said that respondent attempted >to willfully >evade the payment of her income taxes," Alentajan >said, even as he >denied that Santos had willfully avoided paying taxes, >as the BIR >had alleged. > >"There is no allegation nor proof presented that >respondent Judy >Anne Lumagui Santos knowingly and willfully filed a >fraudulent >return with intent to evade and defeat part or all her >taxes," he >said. > >"Simply stated, for a criminal prosecution to proceed >before >assessment, there must be a prima facie showing of a >willful attempt >to evade payment of all or part of the income taxes. >In the instant >proceeding, such circumstance is inexistent," >Alentajan said. > >Meanwhile, Santos said Parayno’s resignation as BIR >commissioner >indicates he is no longer interested in pursuing the >case against >her actress, and that the five BIR examiners cannot >substitute for >him in the case. > >"Commissioner Parayno failed to submit his reply >affidavit and >refute my allegations in my counter-affidavit," she >said. > >"Under the Internal Revenue Code, the exclusive power >of the BIR >commissioner to initiate and prosecute criminal >actions cannot be >delegated nor passed on to the five BIR examiners," >Santos said. > >She said the complaint of tax evasion filed against >her before the >DOJ was perjured and deliberately falsified by Parayno >and the five >BIR examiners. > >They falsely accused her of tax evasion when they >based their >complaint on "substantial under-declaration of her >income," she >added. > >The BIR said based on her 2002 income tax return, >Juday had declared >the P8,033,332.70 as income solely from ABS-CBN >Broadcasting Corp. > >However, initial documents gathered from BIR offices >and those given >by Santos’ accountant and other third parties >confirmed that >Santos >received in 2002 income amounting to P14,796,234.70, >not only from >ABS-CBN, but also from other sources, the BIR added. > >The BIR said Juday received from ABS-CBN income >amounting to >P11,055,554.70; Viva Productions, Inc. P2,925,000; >Star Cinema, >P815,680 or a total of P14,796,234.70. > >Comparing the income declared by Juday in her 2002 >income tax return >amounting to P8,033,332.70, and the income the BIR has >confirmed was >paid to her for the same year amounting to >P14,796,234.70, it is >clear that Juday failed to declare P6,762,902 in >income, the BIR >maintained. > >http://www.philstar.com/philstar/NEWS200508050407.htm > > >in D e e p s h i t >is the right words for it.

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