CTA upholds dismissal of tax case vs Napoles children over prescription rule (opens original article in a new tab)

The Court of Tax Appeals dismissed the tax evasion case against Janet Lim Napoles' children and their real estate firm due to the prescriptive period having expired, according to a ruling on June 8. The Bureau of Internal Revenue had accused them of filing a false income tax return for 2010, but the court found the case was barred by prescription. The CTA en banc affirmed the earlier decision of the 2nd Division, stating that the prescriptive period began on September 17, 2015, when the BIR filed its criminal complaint with the DOJ, and expired on September 17, 2020, making the case invalid when filed in 2024.

• Court of Tax Appeals dismissed tax case against Napoles children due to prescription rule
• BIR accused Napoles children of false income tax return for 2010
• CTA ruled that prescriptive period expired on September 17, 2020