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Pontenciana Evangelista vs PEOPLE and Hon Sandiganbayan

POTENCIANA M. EVANGELISTA, petitioner, vs. THE PEOPLE OF THE PHILIPPINES and THE HONORABLE SANDIGANBAYAN (FIRST DIVISION), respondents.

G.R. Nos. 108135-36 | 1999-09-30

D E C I S I O N


YNARES-SANTIAGO, J.:

Before us is a petition for review on certiorari assailing the decision of the Sandiganbayan dated September 11, 1992 in Criminal Case Nos. 14208-14209 finding petitioner Potenciana M. Evangelista guilty beyond reasonable doubt of violation of Section 268, paragraph 4 of the National Internal Revenue Code (NIRC) and Section 3(e) of R.A. No. 3019, otherwise known as the Anti-Graft and Corrupt Practices Act.

Tanduay Distillery Inc., is a company engaged in the manufacture and sale of rum, gin, vodka and other spirits. On September 17, 1987, Tanduay filed with the Bureau of Internal Revenue (BIR) an...