The Quezon City Regional Trial Court has granted the demurrer to evidence of Mikey and Angela Arroyo, dismissing the tax evasion case filed against them by the Bureau of Internal Revenue.
Judge Editha Mena-Aguba in her ruling said that the computation of the tax liabilities of both accused cannot be trusted and ruled there is no fraud in this case. “had the BIR made complied with the 3rd stage of the investigation, that is, the formal invetsigation, including the examination of the taxpayer’s books of accounts, accounting records and third party records, it could have arrived at a conclusion different from its theory. The judge likewise held that the emergence, appearance and production of a supplemental/amended SALN of Mikey as of december 31, 2002 collapsed the computation of the BIR. The decision also noted that the BIR never spoke to and hence did not investigate anyone in the corporations in which both accused hold stock.
The Court likeise maintained that Mikey, as a congressman during the period contempllated in the case, was allowed to avail of substituted filing of his income tax return.
The Arroyos’ lawyer, Ruy Rondain, issued this statement. “The court acquitted Mikey and Angela Arroyo on a Demurrer. That means the Court found that the evidence for the Prosecution was so weak that it did not even have to receive any evidence for the Defense. This vindicates the spouses, as they have always maintained that this case should not have been filed in the first place. The acquittal finally and firmly confirms that Mikey and Angela were persecuted not for what they did, but because of their name.”