- Petitioner
- Judy Anne L. Santos
- Respondent
- People
- Citation
- G.R. No. 173176
- Court
- From Department of Justice (DOJ) to Court of Tax Appeals First Division (CTA First Division) to Court of Tax Appeals en banc (CTA en banc) to Supreme Court (SC)
- Division
- Third Division
- Ponente
- Chico-Nazario, J.
- Decided
- August 26, 2008
Summary
Judy Anne Santos challenged the Court of Tax Appeals en banc's denial of her motion for extension to file a petition for review appealing the CTA First Division's denial of her motion to quash criminal charges for tax evasion. Santos had been charged with filing false income tax returns by underdeclaring P8.3 million in income for 2002. The Supreme Court affirmed the CTA en banc, ruling that denial of a motion to quash is an interlocutory order not subject to appeal, and that Santos' proper remedy was to proceed to trial and appeal any adverse judgment. The Court found no grave abuse of discretion in the tax court's rulings and rejected Santos' claims of procedural violations, lack of prosecutorial authority, and denial of due process and equal protection rights.