MANILA - A district revenue officer of the Bureau of Internal Revenue (BIR) on Wednesday testified for the prosecution on the tax evasion case of Jeane Catherine Napoles, daughter of alleged pork barrel scam mastermind Janet Lim-Napoles.
The younger Napoles faces charges before the Court of Tax Appeals (CTA) for allegedly failing to pay P17.46-million in taxes for her ownership of Unit 371 of Ritz Carlton Residences worth $1.2 million when she was 21 years old.
BIR district revenue officer Florante Aninag testified that Napoles was able to secure a Tax Identification Number (TIN) under Executive Order (EO) 98 when she was 18 years old.
EO 98 allows a person, regardless of age, to secure a TIN for a one-time transaction.
But upon Napoles' lawyer Ian Encarnacion's cross-examination, Aninag confirmed that this "does not mean a person has a regular source of income."
Encarnacion said Napoles was only a student, and had no source of income when she secured a TIN for her driver's license application.
He also confirmed that the younger Napoles is already in the Philippines, and is still currently unemployed.