Tax court throws out complaint vs Asi Taulava

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The Court of Tax Appeals’ (CTA) First Division has acquitted professional basketball playe Pauliasi Taulava of charg-es that he did not pay P9.5 million income and value added tax (VAT) for 2004.

Taulava, who plays for NLEX Roadwarriors, was charged at the CTA with violation of Section 255 of the National In-ternal Revenue Code (NIRC) of 1997, in an amended charge sheet dated September 13, 2013.

The court said the prosecution “was not able to successfully establish that the accused was served with the Formal Letter of Demand and Assessment Notices (all dated January 5, 2009), which required accused to pay the deficien-cy income tax and VAT, including increments, in the amounts of P7,244,387.51 and P2,307,728.63, respectively. Thus, the legal obligation of the accused to pay the said taxes did not arise,” the court said.

“Wherefore, in light of the foregoing considerations, accused Pauliasi Mateaki Taulava is hereby acquitted for fail-ure of the prosecution to prove his guilt beyond reasonable doubt,” it added.

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The court canceled the P24,000 cash bond that he posted for his provisional liberty.

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