The Commission on Human Rights (CHR) welcomes the decision of the Court of Tax Appeal’s (CTA) to acquit Nobel laureate and journalist Maria Ressa and Rappler Holding Corporation (RHC) of four tax evasion charges.

The case, filed by Department of Justice (DOJ) in 2018 under the previous administration, accused Ressa and RHC of failing to declare about PHP160 million of profit from the issuance of Philippine Depository Receipts (PDRs) in 2015 to North Base Media (NBM) and Omidyar Network (ON). Later on, the issuance of PDRs to foreign investors NBM and OM was used by the Securities and Exchange Commission to order Rappler’s closure based on the assertion that the said PDR issuance violated the foreign equity restrictions in mass media as mandated by the Constitution.

CTA ruled that Rappler’s issuance of PDRs to the foreign entities was non-taxable as “no gain or income was realized by the accused in the subject transactions.” Further, CTA also stated that the wording in the PDR does not make NBM and ON owners of the shares of Rappler’s stocks. For “failure of the prosecution to prove their guilt beyond reasonable doubt,” as the CTA decision reads, Ressa and RHC were acquitted.

Relevant to this, the Commission recalls concluding observations of the United Nations Human Rights Committee (UN HRC) on the fifth periodic report of the Philippines on International Covenant on Civil and Political Rights (ICCPR). The UN HRC identified Maria Ressa and Rappler as some of the journalists and media entities targeted by criminal and civil legal actions in an alleged effort to disrupt their operations and curtail freedom of expression. These tax evasion charges are only four of at least seven cases pursued by the previous administration against Rappler and its staff.

The UN HRC also noted critics of the Duterte administration who experienced similar systematic suppression through legal action. Among them were ABS-CBN whose franchise renewal was denied, and Atty. Leila de Lima, former Senator and Chairperson of CHR, who has been imprisoned for almost six years due to drug-related allegations. Similarly, UN HRC expressed concern at reports of increased crackdowns, harassments, and violence against human rights defenders, activists, and other civil society actors intended to discourage legitimate activities.

In this view, CHR commends CTA for upholding the rule of law and hopes that relevant observations on the human rights situation in the country be similarly addressed with urgency and probity.

The Commission has been consistent in reminding the government of its duty, as a State Party to the ICCPR and signatory to the Universal Declaration of Human Rights, to defend Filipinos’ freedoms of expression and opinion, especially for members of the opposition, activists, and journalists whose voices are crucial to Filipino democracy and dignity.

CHR continues to the look forward to realisation of the President Ferdinand Marcos Jr.’s commitment to advance and uphold the human rights cause in the country, not only for civil and political rights, but as well as for the economic, social, and cultural rights of all, which are all interrelated and interdependent and necessary for a dignified life. ###

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[1] United Nations Human Rights Committee Concluding observations on the fifth periodic report of the Philippines. 30 November 2022.