THE Department of Justice (DOJ) on Thursday recommended the filing of criminal charges against former Armed Forces Comptroller Jacinto Ligot and his wife, Erlinda for allegedly evading payment of taxes for the years 2001 to 2004 amounting to more than P400 million.

The department found probable cause to indict the Ligot couple for alleged violation of Section 254 and 255 of the National Internal Revenue Code, which penalizes attempts to evade tax, failure to file income-tax return (ITR), and supply correct and accurate information, respectively.

“It is crystal clear that respondents willfully evaded payment of taxes on income derived from sources outside their employment for the years 2001 to 2004,” the 21-page resolution approved by Prosecutor General Claro Arellano said.

The DOJ did not give credence to the claim of the respondents that they never generated any undeclared income and unpaid taxes close to the amount of P428 million.

The Ligots earlier claimed that the Bureau of Internal Revenue (BIR) never conducted any real investigation and audit to warrant the issuance of the assessment and that it based its complaint only on the report of the Antimoney Laundering Council and the Senate blue-ribbon committee hearings.

The respondents also claimed that they were denied due process when the BIR filed the case without giving them the opportunity to prove that its assessment is unwarranted.

The retired general, specifically, argued that he did not file his ITRs for the subject years since his taxes were already covered by his SALNs (statement of account, liabilities and net worth) in the military.

“For taxable years in question, records show that respondent paid only income tax due on his compensation income. It is therefore manifest that he did not pay income tax due on his other undeclared income,” it explained.

The DOJ added that Erlinda, despite the fact that she was a housewife, is also obligated to file income-tax return.

In its complaint, the BIR claimed that the former military comptroller failed to file his ITR in 2001, while his wife likewise ignored filing her ITRs in 2001 to 2004.

They also failed to declare their income in 2001 worth P41,854,181.57; P103,601,281.22 in 2002; P165,367,784.39 in 2003; and P184,995,700.14 in 2004.

The BIR further alleged that the Ligots used this amount to purchase several properties and maintain huge bank deposits.

From 2001 to 2004, while the general was still in service, he made several deposits and investments including two deposits with Citibank, $1,288,418.91 and $1,582,488.52.

He also purchased properties in Bukidnon and Rizal provinces, a Paseo Parkview Tower II condominium unit in Salcedo Village, Makati, and a Toyota Hilux.

His wife Erlinda likewise made several bank deposits including a $200,000 deposit with Citibank. She also purchased several properties in Paseo Parkview Tower II condominium unit in Makati, $322,181 real property in Anaheim, California, and a $599,500 property in Buena Park, California.

The couple is also facing a forfeiture case filed against them in2005 before the Sandiganbayan’s Fourth Division for allegedly amassing P135.28 million in unexplained wealth.