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People of the Philippines vs. Benjamin Kintanar, CTA CRIM. CASE NO. O-031& O-032, September

27, 2010

Cotangco-Manalastas, J.

Case Summary:

Accused, Benjamin Kintanar, is charged in the CTA of two (2) consolidated cases for failure to file his

Income Tax Returns (ITRs) for the taxable years 2000 and 2001 on his taxable income in the estimated

amounts of P 3, 475, 090.64 and P 5, 175,242.12, respectively, exclusive of penalties, ssurcharges and

interest, in violation of the first paragraph of Section 255 of the National Internal Revenue Code as

amended, which reads as follows:

SEC. 255.Failure to File Return, Supply Correct and Accurate Information, Pay Tax

Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any

person required under this Code or by rules and regulations promulgated

thereunder to pay any tax make a return, keep any record, or supply correct the

accurate information, who willfully fails to pay such tax, make such return,keep such

record, or supply correct and accurate information, or withhold or remit taxes withheld,

or refund excess taxes withheld on compensation, at the time or times required by law

or rules and regulations shall, in addition to other penalties provided by law, upon

conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000)

and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

(emphasis supplied)

Section 255 enumerates the following offenses:

a. Willful failure to pay tax;

b. Willful failure to make a return;

c. Willful failure to keep any record;

d. Willful failure to supply correct and accurate information;

e. Willful failure to withhold or remit taxes withheld; or

f. Willful failure to refund excess taxes withheld on compensation.

To establish the offense of failure to file a return, the prosecution must prove three (3) esssetial elements

beyond reasonable that to wit:

1. That the accused was a person required to make of file a return;

2. That the accused failed to make or file a return at the time required by law; and

3. That the failure to make or file a return was willfull.

The Court ruled that Benjamin Kintanar is found liable for violation of Section 255 of the 1997 National

Internal Revenue Code as amended. That all the elements above stated are present. The prosecution was

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