PEOPLE OF THE PHILIPPINES v. RONALDO STA. MARIA MANALO RS MANALO ENTERPRISES Unit 1 Don Bosco Compound Road 10 Magsaysay Brgy. 116 Zone 009 Tondo, Manila 1013

CTA F01m No.8 11111111111111111111111111111111111111111111111111111111111111111111111111111111 23-00004R-0006 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-1027 PEOPLE OF THE PHILIPPINES, Plaintiff, -versus- RONALDO STA. MARIA NOTICE OF RESOLUTION MANALO RS MANALO ENTERPRISES Unit 1 Don Bosco Compound Road 10 Magsaysay Brgy. 116 Zone 009 Tondo, Manila 1013: Accused. To: SENIOR ASSISTANT CITY PROSECUTOR GERARDO L. MERCADO ASSISTANT CITY PROSECUTOR NILO N. MARTIN Office of the City Prosecutor Manila City Hall Manila City COMMISSIONER OF INTERNAL REVENUE Thru: Prosecution Division Bureau of Internal Revenue BlR National Office Building BlR Road, Diliman, Quezon City GREETINGS: - You are hereby notified by these presents that on May 26, 2023, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, May 30, 2023. Atty. Maria J~F. Chan-Te Executiv~ Court II

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1027 Plaintiff, PHILIPPINES, For: Violation of Section 255 of RA 8424 -versus- Members: RONALDO STA. MARIA DEL ROSARIO, P.J., Chairperson, MANALO RS MANALO MANAHAN, and ENTERPRISES REYES-FAJARDO, JJ. Unit 1 Don Bosco Compound Road 10 Magsaysay Brgy. 116 Promulgated : Zone 009 Tondo, Manila 1013 MAY 2p2023 ) ;:gc, ?M Accused. )(-------------------------------- ~----------- -)( RESOLUTION In a Resolution dated April 26, 2023, the Court directed the prosecution to submit proof of actual receipt of the Formal Letter of Demand (FLO) and its corresponding Assessment Notice (AN) by the accused within a period of five (5) days from receipt. On May 4, 2023, the prosecution received the said Resolution. The prosecution had five (5) days therefrom, or until May 9, 2023, within which to submit the required proof of actual receipt. _ Records Verification dated May 12, 2023, issued by the .Judicial Records Division of the Court of Ta)( Appeals, reveals that the prosecution failed to submit any proof of actual receipt of the FLO and the AN within the prescribed period. To reiterate, the crime of failure to pay tax is committed only after receipt of the final notice and demand for payment, coupled with the willful refusal to pay the taxes due within the

� RESOLUTION � CTA CRIM CASE NO. 0-1027 allotted period, Emilio E. Lim, Sr. and Antonia Sun Lim vs. Court of Appeals, 1 declares: "Inasmuch as the final notice and demand for payment of the deficiency taxes was served on petitioners on July 3, 1968, it was only then that the cause of action on the part of the BIR accrued. This is so because prior to the receipt of the letter- assessment, no violation has yet been committed by the taxpayers. The offense was committed only after receipt was coupled with the willful refusal to pay the taxes due within the allotted period. The two criminal informations, having been filed on June 23, 1970, are well within the five-year prescriptive period and are not time-barred." (Boldfacing supplied) Otherwise stated, absent any proof that the final notice and demand for payment was actually received by the taxpayer, it cannot be said that an offense has been committed because prior to the receipt of the assessment, no violation of the National Internal Revenue Code (NIRC) of 1997, as amended, has yet been committed. Considering that the prosecution failed to submit any proof of actual receipt of the FLO and the AN within the prescribed period, the Court is unable to confirm the existence of probable cause to issue a warrant of arrest against the accused. Thus, the Court is constrained to dismiss the case for lack of probable cause. WHEREFORE, premises considered, the Amended Information filed on March 22, 2023, is hereby DISMISSED. SO ORDERED. Presiding Justice (On Leave) ~ ~ F ~ - ~�~~ CATHERINE T. MANAHAN MARIAN IVY~. REYES-FAJARDO Associate Justice Associate Justice 1, G.R. No. L-48134-37, October 18, 1990.