Case Digest (G.R. No. 253429)
Facts:
Genoveva S. Suarez v. People of the Philippines and the Bureau of Internal Revenue, G.R. No. 253429, October 06, 2021, Supreme Court Third Division, Carandang, J., writing for the Court.Petitioner Genoveva S. Suarez was prosecuted as the Executive Vice-President of 21st Century Entertainment, Inc. for violation of Section 255 in relation to Sections 253(d) and 256 of the National Internal Revenue Code (NIRC) for the corporation's alleged failure to pay tax liabilities in the amount of P747,964.49 for taxable year 2000. The Information was filed by the Office of the City Prosecutor of Manila on August 21, 2008.
On January 23, 2004 the Commissioner of Internal Revenue issued Final Assessment Notices (FANs) and Final Letters of Demand (FLDs) to 21st Century. A protest was filed by 21st Century (represented by its Vice‑President John S. Suarez) on February 26, 2004, but because supporting documents were not submitted within the required period, the case was forwarded for collection on December 5, 2005. The Revenue District Officer (RDO) issued successive delinquent notices (December 19, 2005; January 3, 2006) and a Final Notice before Seizure (March 17, 2006). Petitioner sent a letter dated August 24, 2006 requesting additional time and expressing willingness to settle by compromise. The CIR issued a Warrant of Distraint and Levy (WDL) on November 28, 2006 and a Warrant of Garnishment was issued March 7, 2007; collection attempts were unsuccessful and the RDO recommended filing appropriate action on May 28, 2007.
At trial before the Regional Trial Court (RTC), petitioner pleaded not guilty (February 4, 2009) and both sides stipulated at pretrial that she was Executive Vice‑President at the time of assessment. The prosecution presented BIR witnesses (Arcilla, Macatangay, Singson) who testified to mailing and collection efforts and the service of assessment notices. Petitioner’s motion for leave to file demurrer to evidence (filed April 7, 2016) was denied as untimely (April 14, 2016), and she waived presentation of defense evidence.
The RTC, Branch 21, Manila, rendered a Decision on June 2, 2016 finding petitioner guilty beyond reasonable doubt of failure to pay taxes and ordering petitioner to pay the corporate tax liabilities. Petitioner appealed to the Court of Tax Appeals (CTA).
On July 5, 2018 the CTA in Division affirmed the conviction but removed the RTC’s order holding petitioner civilly liable; the CTA in Division instead ordered 21st Century civilly liable. A motion for reconsideration was denied (February 20, 2019). The CTA En Banc affirmed the CTA in Division on November 19, 2019; a motion for reconsideration was denied (September 1, 2020).
Petitioner filed a Petition for Review on Certior...(Subscriber-Only)
Issues:
- May the Court re-evaluate the factual findings of the trial courts in a Rule 45 petition for review on certiorari?
- Whether petitioner, as Executive Vice‑President of 21st Century, may be held criminally liable as a “responsible officer” for the corporation’s failure to pay its tax liabilities under Sections 255, 253...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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