Judy Anne Santos v. People, G.R. No.

173176, August 26, 2008

Facts:

Bureau of Internal Revenue (BIR) Commissioner Guillermo Parayno, Jr.

wrote DOJ Secretary Raul M. Gonzales recommending the criminal
prosecution of Santos for substantial underdeclaration of income which
violates section 248 (B) of the NIRC and punishable under Sections 254
and 255 of the Tax Code.
Consequently, Prosecution Attorney Olivia Laroza-Torrevillas issued a
Resolution finding probable cause and so Information was filed against
petitioner Santos.
It was stated in the Information that Santos filed a false and fraudulent
income tax return for taxable year 2002 by indicating that her gross
income was only 8,033,332.70 when in fact her real income amounted
to 16,396,234.70 or a gross underdeclaration/ difference of 8,362,902
resulting to a total of 2,714,617.18 income tax deficiency.
Santos filed with the CTA First Division a Motion to Quash the
Information contending that the Information is void ab initio being
violative of due process and equal protection of the laws.

Basis of Santos claim of denial of equal protection of the law: dismissal of

the charges against Regina Encarnacion Velasquez who according to Santos
has similar charges for violation of the NIRC.

Issue:

Was there a violation of the equal protection clause?

Ruling:

There was NO violation of the equal protection clause. The Court stated that
there was no evidence of a clear and intentional discrimination against
petitioner Santos was shown whether by Prosecution Attorney Torrevillas in
recommending the filing of the Information against her and by the CTA First
Division in denying petitioners Motion to Quash. Also, the Court cited People
v. Dela Piedra which held that the prosecution of one guilty person while
others equally guilty are not prosecuted, is not by itself, a denial of the equal
protection of the lawsA discriminatory purpose is not presumed there must
be a showing of clear and intentional discrimination.