PEOPLE OF THE PHILIPPINES v. WESTGATE PHILIPPINES TRADING & MERCHANDISING, INC. and ANTONIO C. BERNAL (635 Mercedez St., Ermita, Manila), At-Large

CTA Form No. 8 (For DCC) 1111111 111111111111111 11111111111111111111 111111111 11111111111111111111111111111 22-00063 7-0015 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Q~EZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-1013 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus- NOTICE OF RESOLUTION WESTGATE PHILIPPINES TRADING & MERCHANDISING, INC. and ANTONIO C. BERNAL, Accused. To: PROSECUTOR GENERAL RICHARD ANTHONY D. FADULLON ASST. STATE PROS. HJALMAR M. QUINTANA, JR. Department of Justice Padre Faura Street, Erm ita 1000 Manila COMMISSIONER OF INTERNA L REVENUE Th ru : Prosecution Division Rtoom 704, BIR National Office Bulding Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City DIRECTOR Thru: General Services Division National Bureau of Investigation Building C and D, Filinvest Cyberzone Bay C ity, Pasay Ci ty PNP CHIEF Thru: CIDG Philippine National Police National Headquarters Camp BGen Rafael Tagle Crame EDSA, Quezon City CHIEF, WARRANT AND S UBPOENA SECTION Manila Police District United Nations Avenue Erm ita, Manila GREETINGS: You are hereby notified by these presents that on December 18, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, December 18, 2u-:T~ .n

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1013 PHILIPPINES, For: Violation of Section 255, in relation to Sections 253{d) and 256 Plaintiff, of the NIRC of 1997, as amended -versus- Members: DEL ROSARIO, P.J., Chairperson, WESTGATE PHILIPPINES BACORRO-VILLENA, and� CUI-DAVID, JJ. TRADING& MERCHANDISING, INC. and ANTONIO C. Promulgated: :~~~: ___ -~c~~e~~ ____~~~ _1_~~~ _____ -x RESOLUTION On November 13, 2024, the Court directed plaintiff to submit proof of mailing and receipt of the Formal Letter of Demand and Final Assessment Notice (FLD / FAN) dated January 12, 2018, within five (5) days from notice. To recall, the Joint Complaint-Affidavit attached' to the Information dated June 4, 2021, alleged that the FLD/FAN issued on January 12, 2018, was served on accused1 through registered mail under Registry Receipt No. 902432 2 and was subsequently received by accused.3 Pursuant to the Court's policy to review archived cases, accompanying documents were re-evaluated. Upon re- evaluation, it became evident that no proof or dates of mailing and receipt of the FLD/FAN by accused were provided. Thus, given plaintiffs claim that the FLD / FAN was served and received by accused, the Court ordered plaintiff to submit proof of mailing and receipt of the FLD /FAN. Docket, p. 17, Joint Complaint-Affidavit, par. I0. 2 /d. at 16, Joint Complaint-Affidavit, par. 3; 32, Annex "I". 3 /d. at 17, Joint Complaint-Affidavit, par. II.

RESOLUTION CTA Crim Case No. 0-1013 People of the Philippines v. Westgate Philippines Trading & Merchandising, Inc. and Antonio C. Bernal Page 2 of2 x------------------------------------------------------------------------------------------x On November 29, 2024, plaintiff filed an Ex-Parte Compliance, submitting proof of mailing of the FLD/FAN. This comprised certified true copies of a letter from the Bureau of Internal Revenue (BIR) dated March 9, 2018, addressed to the postmaster of the Central Post Office, Lawton, Manila, along with Registry Receipt No. 902432 dated March 9, 2018. The BIR Letter dated March 9, 2018 instructs the Postmaster to mail the enclosed FLD/FAN to accused. Registry Receipt No. 902432 dated March 9, 2018, supports the allegation in the Joint Complaint-Affidavit that the FLD/FAN was dispatched to accused4 via registered mail under the said receipt number.s While this submission confirms that the FLD/FAN was mailed to accused on March 9, 2018, it falls short of substantiating the claim in the Joint Complaint-Affidavit that accused actually received the document. The Court emphasizes that, in the absence of proof of receipt of the final notice and demand for payment by the taxpayer, it cannot be concluded that an offense has been committed. This is because prior to the receipt of the letter- assessment, no violation has yet been committed by the taxpayer.6 WHEREFORE, the Information is DISMISSED and the Warrant of Arrest dated January 10, 2023 and Alias Warrant of Arrest dated February 27, 2023, both issued against Antonio C. Bernal are CANCELLED and SET ASIDE. SO ORDERED. Presiding Justice ~if#� LANEE S. CUI-iVID Associate Justice /d. at 17, Joint Complaint-Affidavit, par. 10. !d. at 16, Joint Complaint-Affidavit, par. 3: 32, Annex 'T. 6 Lim, Sr., eta!. v. Court ofAppeals and People, G.R. Nos. L-48134-37, October 18, 1990.