Maria Ressa’s acquittal affirmed by Court of Tax Appeals

The Court of Tax Appeals (CTA) has affirmed its acquittal of Rappler CEO Maria Ressa and Rappler Holding Corporation (RHC) of four tax evasion charges.

In an 11-page resolution promulgated on May 18, the CTA First Division dismissed the motion for reconsideration assailing the acquittal for lack of merit.

“The Court adheres to the finality-of-acquittal doctrine that prescribes that a judgment of acquittal can no longer be reconsidered because it violates the Constitutional provision against double jeopardy,” the CTA said.

Associate Justice Catherine Manahan penned the resolution.

The case stemmed from charges filed against Ressa for supposedly failing to report sales receipts for the issuance and sale of Philippine Depositary Receipts (PDRs) in the second quarter of 2015. 

Prosecutors alleged a deficiency of P294,258.58.

In its resolution, the court shot down the plaintiff’s argument that the RHC should be made liable for civil liability by paying the alleged deficiencies.

The court, however, said it already ruled that the RHC was not a dealer in securities and that the RHC did not earn any trading income from the issuance of PDRs.

“Not having been found liable for said deficiency taxes, no civil liability may be imposed upon the accused. The situation of the accused falls within the exception to the rule that the civil liability may survive the acquittal of the accused,” the court said.

“To reiterate, the accused was found not to be guilty of the acts and omissions charged. In the dispositive portion of the assailed decision, the court ruled that no civil liability may be adjudged against the accused,” it added.

The CTA acquitted Ressa and RHC in January for the failure of the prosecution to prove their guilt beyond a reasonable doubt.