PEOPLE OF THE PHILIPPINES v. VIBAL GROUP, INC, KRISTINE E. MANDIGMA, and MARICEL T. VILLAS G. Araneta corner Ma. Clara Street Talayan, Quezon City (AT LARGE)

CTA Form No.8 (For DCC) 111111111111 1111111111111111111111111 11111 11111111111111111111111111111111111111 24-000439-00 II REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-1199 PEOPLE OF THE PHILIPPINES, Plaintiff, -versus - VIBAL GROUP, INC., NOTICE OF RESOLUTION KRISTINE E. MANDIGMA and MARICEL T. VILLAS, G. Araneta comer Ma. Clara Street, Talayan, Quezon City, Accused. To: PROSECUTOR GENERAL RICHARD ANTHONY D. FADULLON PROSECUTION ATTORNEY ROXANNE F. CU Department of Justice Padre Faura Street. Ennita 1000 Manila ATTY. YVETTE MARIE Y. NANADIEGO ATTY. NERI DANESSA B. LABAYOG Bureau of lntemal Revenue - Revenue Region o. 7A Room 516, Roof Deck, Fisher Mall Quezon Avenue com er Fernando Poe, Jr., Avenue, Quezon City DUMLAO LAW OFFICES (Counsel for Vibal Group, Inc. and Kristine E. Mandigma) Unit 2006, 20th Floor, Park Triangle Corporate Plaza North Tower, 32nd Street comer II th Avenue Bonifacio Global C ity. Taguig C ity GREETINGS: You are hereby notified by these presents that on December 17, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. 'I Quezon City, Philippines, December 18, 2024. Atty. Mar Executiv

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0- 1199 PHILIPPINES, (NPS Docket No. XVI-INV-23B-00063) For: Violation of Sec. 255, in relation to Plaintiff, Sees. 253(d) and 256 of t he NIRC of 1997, as amended -versus- VIBAL GROUP, INC. , Members: KRISTINE E. MANDIGMA, and DEL ROSARIO, P.J., Chairperson, MARICEL T. VILLAS, BACORRO-VILLENA, and G. Araneta corner Ma. CUI-DAVID, JJ. Clara Street, Talayan, Quezon City (AT LARGE), Promulgated: Accused. ){- - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTIO For the Court's action are the following: 1. Accused's Motion to Quash Information filed by registered mail on September 20, 2024, and via electronic mail on September 21, 2024, with plaintiffs Opposition (to Accused's Motion to Quash Information dated September 19, 2024) filed by personal filing and via electronic mail on November 21, 2024; and 2. Entry of Appearance of deputized prosecutors for the plaintiff, Attys. Yvette Marie Y. Naiiadiego. and Neri Danessa B. Labayog, filed by personal filing on November 11, 2024, and via electronic mail on November 12, 2024. To recall, in its Resolution dated September 30, 2024, the Court directed plaintiff to address discrepancies in the taxable period involved in this case and to file an Amended Info:r:-mation within five (5) days from notice.

RESOLUTION CTA Crim. Case No. 0-1199 People of the Philippines v. Vibal Group, Inc., et al. X------------------------------------------------------------------------------------------X However, notwithstanding plaintiff's receipt of the September 30, 2024 Resolution on October 3, 2024,1 it failed to comply with the aforesaid directives of the Court, as ;evealed by the records verification conducted on October 30, 2024. Under Section 3, Rule 17 ofthe Revised Rules of Court, the Court may dismiss a case for plaintiff's failure to comply with any court order.2 Further, Section 5, Rule 135 grants the Court the authority to "control its processes and orders" and "compel obedience to its judgments, orders, and processes."3 Applying Section 3, Rule 17 by analogy, together with Section 5, Rule 135, plaintiff's non-compliance with the September 30, 2024 Resolution-such as the failure to submit the required Amended Information-constitutes a clear disregard of the Court's directive and warrants the dismissal of this action. WHEREFORE, premises considered, plaintiff's deputized prosecutors' Entry ofAppearance is NOTED. Further, plaintiff's Information filed on July 29, 2024 is DISMISSED for failure to comply with the directives of the Court. Accordingly, accused's Motion to Quash Information ts rendered MOOT. Notice of Resolution, Docket, p. 105. SEC. 3. Dismissal due to fault ofplaintiff- If, for no justifiable reason, the plaintiff fails to appear on the date of the presentation of his or her evidenced in chief on the complaint. or to prosecute his or her action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice of the defendant' to prosecute his or her counterclaim in the same or in a separate action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court. (Emphasis supplied) SEC. 5. Inherent pov.'ers of court.- Every court shall have power: (a) To preserve and enforce order in its immediate presence; (b) To enforce order in proceedings before it, or before a person or persons empowered to conduct a judicial investigation under its authority; (c) To compel obedience to its judgments, orders and processes, and to the lawful orders of a judge out of court, in a case pending therein; (d) To controL in furtherance ofjustice, the conduct of its ministerial officers, and of all other persons in any manner connected with a case before it, in every manner appertaining thereto; (e) To compel the attendance of persons to testify in a case pending therein; , (f) To administer or cause to be administered oaths in a case pending therein, and in all other cases where it may be necessary in the exercise of its powers: (g) To amend and control its process and orders so as to make them conformable to law and }ustice; .. (h) To authorize a copy of a lost or destroyed pleading or other paper to be filed and used mstead of the ongmal, and to restore, and supply deficiencies in its records and proceedings.

RESOLUTION CTA Crim. Case No. 0-1199 People of the Philippines v. Vibal Group, Inc., eta!. x-----------------------------------------------------------------------------------------~x SO ORDERED. Presiding Justice lioun~cJS LANEE S. CUI-DAVID Associate Justice