The Court of Tax Appeals (CTA) has upheld the decision of the Manila Regional Trial Court (RTC) that found three business executives guilty of tax evasion.
In a 14-page decision, the court's Second Division stated that the motion for reconsideration (MR) filed by Lily, Ernesto and Elvin, all surnamed Pedroso was submitted late. The three operated the R-Jell Marketing and Construction Company of Sta. Cruz, Manila.
The court said regulations required that such petition shall have been filed within five calendar days upon receipt of the verdict.
Records showed the taxpayers received the court order on February 12, 2020, but was answered only February 24, thus "the assailed court order is already considered final."
The businessmen anchored their certiorari petition on the inordinate delay in investigating and filing the case in court by the Bureau of Internal Revenue (BIR)
They said the BIR conducted almost four years of audit before the case was filed in court violating their constitutional rights to due process for a speedy resolution.
Revenue officials countered that Pedrosos' assertion should have been raised during the Department of Justice preliminary investigation, not after the court had rendered by it's decision.
The resolution was written by Jean Marie A. Bacorro-Villena and concurred by Associate Justices Juanito C. Castaneda, Jr. and Lanee S. Cui-David.