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Teodor D. Pare?o vs Sandiganbayan, et al.

TEODORO D. PARE?O, petitioner, vs. SANDIGANBAYAN and THE PEOPLE OF THE PHILIPPINES, respondents.

G.R. Nos. 107119-20 | 1996-04-17

KAPUNAN, J.:


These consolidated petitions for review seek a review of the decision of the Sandiganbayan finding petitioners guilty of violations of the National Internal Revenue Code (NIRC) and Republic Act. No. 3019, or the Anti-Graft and Corrupt Practices Act.

The facts are as follows:

In a letter dated September 17, 1987 addressed to Commissioner Bienvenido A. Tan, Jr. of the Bureau of Internal Revenue (BIR), through the Chief of the Specific Tax Office, Senior Vice-President Fausto Preysler of Tanduay Distillery, Inc. (Tanduay) requested a reimbursement of ad valorem taxes erroneously paid by Tanduay in the amount of...