PEOPLE OF THE PHILIPPINES v. SHEMA Ultimate Business Innovation Concept Corporation, President Crispin U. Ando and Treasurer Arciliza T. Sequira, (CSA 15 G/F New York Mansion, 84 Montreal Street, Cubao, Quezon City

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Third Division PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-761 Plaintiff, (NPS Docket No. XVI-INV- 18F-001 82) For: Violation of Section 255 in relation to Sections 253 & 256 of the NIRC of 1997, as amended -versus- Members: UY, Chairperson RINGPIS-LIBAN, and SHEMA Ultimate Business MODESTO-SAN PEDRO, JJ. Innovation Concept Corporation, President Crispin U. Ando and Promulgated: Treasurer Arciliza T. Sequira, 4n Accused ~ X -------------------------------------------------------------------------W="-Jii1-t1...:_~---~----------------- X RESOLUTIO N On 16 July 2019, Assistant State Prosecutor Hjalmar M. Quintana, Jr. filed with this Court an Information, dated 19 September 2018, against Accused SHEMA Ultimate Business Innovation Concept Corporation, President Crispin U. Ando, and Treasurer Arciliza T. Sequira. The Caption of the Information provides that the offense charged is violation of Section 255 in relation to Sections 253 and 256 of the National Internal Revenue Code ("NIRC") of 1997, as amended, while the Body of the Information merely states that the offense charged is violation of Section 255 of the NIRC of 1997, as amended. The Information also recommended the posting ofa bail bond not in accordance with Section 4 ofthe DOJ Department Circular No. 013 , otherwise known as the "20 18 New Bail Bond Guide." On 8 August 2019, this Court issued a Resolution giving the Prosecution ten (1 0) days to: a) correct the applicable provisions of the NIRC in relation to the offense charged in the Caption and Body of the Information, and b) explain why the bail recommended in the present case is not in accordance with Section 4 of the 20 18 New Bail Bond Guide.

RESOL!ITION CTA Crim. Case No. 0-761 Page 2 of2 On 18 September 2019, the Judicial Records Division ("JRD") issued a Records Verification Report ("RVR") that, as of date, the prosecution failed to comply with the 8 August 2019 Resolution. Another RVR was issued by the JRD on 7 October 2019 for the same reasons. On 24 October 2019, this Court issued a Resolution glVlng the Prosecution a final period of five (5) days from notice to comply with the 8 August 2019 Resolution; otherwise, the Information will be dismissed for failure to comply with a lawful Court Order. Records show that the Prosecution, through the NPS Docket Section, received the 24 October 2019 Resolution on 29 October 2019. Hence, the Prosecution had until 3 November 2019 within which to comply. On 12 November 2019, the JRD issued an RVR stating that, as of date, the Prosecution failed to comply with the 24 October 2019 Resolution. WHEREFORE, in light of the foregoing considerations, the instant case is hereby DISMISSED WITHOUT PREJUDICE to the filing of an amended Information. SO ORDERED. ER~P.UY Associate Justice Of::q, ~ .6 '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice ustice