For “procedural defects and substantive deficiencies,” the Supreme Court has dismissed the government’s petition that challenged the acquittal of Juan Miguel “Mikey” M. Arroyo of alleged tax evasion for years 2004 to 2009 and failure to file and pay income taxes for 2005, 2008, and 2009.
In a summary of the resolution, the SC Public Information Office said junked by the High Court was the petition filed for the government by the Office of the Solicitor General.
With the dismissal of the petition, the SC affirmed the decision handed down early this year by the Court of Tax Appeals First Division which dismissed all the charges against Arroyo for failure of the government to prove his guilt beyond reasonable doubt.
The CTA also dismissed the civil aspect in Arroyo’s cases with a ruling that the acts or omissions which the civil liability might arise did not transpire.
On the basis of the CTA decision, the OSG elevated the issue before the SC.
The PIO summary stated that the SC held that “the CTA in Division did not act capriciously or whimsically in absolving (respondent Arroyo) of the charges.” (Rey G. Panaligan)
