By Jun Ramirez Former military comptroller Jacinto Ligot and his wife Erlinda have been acquitted of multi-million tax evasion charges by the Court of Tax Appeals. But the court's Third Division said the Bureau of Internal Revenue (BIR) may still pursue the civil aspect of the case to collect deficiency income taxes from the couple which allegedly totaled to some P400 million for the years 2001 to 2004. "It is well-settled that the taxpayer's obligation to pay the tax is an obligation that is created by law and does not arise from the offense of tax evasion," the 83-page decision read. BIR lawyers said they will appeal the verdict. The couple was accused of filing false income tax returns and Statements of Assets Liabilities and Networth (SALN) from 2001 to 2004 declaring income mostly from compensation, instead of the charge of accumulating wealth of more than P400 million for the four-year period. They were also cited for acquiring undeclared real estate properties in Metro Manila and in the provinces and making huge bank deposits allegedly beyond their legitimate earnings. However, the court said "the case is dismissed for failure of the prosecution to prove beyond reasonable doubt the guilt of both the accused," adding that accused Jacinto Ligot and Erlinda Y. Ligot are hereby acquitted of the crimes charged." Ligot is also facing before the Sandiganbayan separate graft and seizure proceedings of assets allegedly acquired when he was still the treasurer of AFP.