PEOPLE OF THE PHILIPPINES v. ASTRO AIR INTERNATIONAL INC. (2f Kings Court, 2129 Chino Roces Ave., Pio del Pilar, Makati City), ARTURO M. ALEJANDRO SANG KUK KIM, and PATRICK ALAN L. DEE (87 Kennedy St. North Greenhills Village, San Juan, Metro Manila)

- CTA Form No. 8 (For DCC) 1111111111111111111111 11111 11111111111111111111111111111111111 111111111111111111 25-00078 I-0004 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM CASE NO. 0 -1364 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - ASTRO AIR INTERNATIONAL INC., (2F Kings Court, 2129 Chino Roces Ave., Pio del Pilar, Makati City), NOTICE OF RESOLUTION ARTURO M. ALEJANDRINO, SANG KUK KIM and PATRICK ALAN L. DEE (87 Kennedy St., North Greenhills Village, San Juan, Metro Manila), Accused. To: C IT Y PROSECUTOR DINDO G. VENTURANZA SR. ASST. CITY PROSECUTOR MELVIN A. MATTI ASST. CITY PROSECUTOR JONATHAN 0. BAJETA Department of Justice Office of the City Prosecutor ofMakati 16th Floor, Makati C ity Hall (New Building) J.P. Rizal Street, Brgy. Poblacion Makati City GREETINGS: You are hereby notified by these presents that on January 12, 2026, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, January 12, 2026. .. Atty. Maria Jo~. Chan-Te Executive Cl~ourt 1Il

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-1364 Plaintiff, For: Violation of Section 255, in relation to Sections 253(d), -versus- and 256, of the National Internal Revenue Code of 1997. ASTRO AIR INTERNATIONAL, INC. Members: (2F Kings Court, 2129 Chino Roces Ave. , Pio del Pilar, Makati City) , BACORRO-VILLENA, Acting Chairperson, ARTURO M. ALEJANDRINO, and SANG KUK KIM, and CUI-DAVID, JJ. PATRICK ALAN L. DEE (87 Kennedy St. , North Greenhills 'J'/{~}~2~ . /O�� UJ htV1 Village, San Juan, Metro Manila), Accused. .. > z:.5 -- -- - - - - --- X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION On 10 September 2025, the prosecution filed an Information dated 05 August 20251 charging the accused, Astro Air International Inc. , Arturo M. Alejandrino, Sang Kuk Kim , and Patrick Alan L. Dee, with a violation of Section 255 of the National Internal Revenue Code (NIRC) of 1997, as amended, allegedly committed as follows: That on or before May 15, 2024, and subsequently thereafter, in Makati City, Philippines, and with in the jurisdiction of this Honorable Court, accused ARTURO M. ALEJANDRINO, SANG KUK KIM , and PATRICK ALAN L. DEE, being the President, Chairman, and Treasurer, respectively , of ASTRO AIR INTERNATIONAL, INC., a domestic corporation organized and existing under the laws of the Philippines and is therefore requ ired by law to withhold , rem it, and pay internal revenue taxes, di[d] then and there willfully and unlawfully fail , refuse and neglect to remit and pay the following taxes they have withheld , declared, and self-assessed via eFPS, to wit: Division Docket, pp. 5-7.

RESOLUTION CTA CASE NO. 0-1364 People of the Philippines v. Astra Air Internationall nc., e ta!. Page 2 of4 x------- ---------------------- --- --- -------- -- x Form Type Tax Type Return Period Date Filed Amount Payable 1601EQ 03/31/2019 05/05/2022 1,170,419.49 1601EQ WE 06/30/2019 05/05/2022 1'119,909.82 1601EQ WE 12/31/2019 05/05/2022 1,015 998.49 1601C WE 06/30/2022 07/26/2022 653,193.53 1601EQ 09/30/2019 0 5/0 5/ 2 02 2 519 838.74 1601C we 01/31/2022 02/12/2022 510,785.20 1601C 02/28/2022 03/10/2022 503,002.67 1601C WE 04/30/2022 05/12/2022 447,590.40 1601 C 12/31/2021 01/28/2022 378,467.07 1601 C we 05/31 /2022 06/28/2022 330,649.46 1601C we 07/3 1/2022 08/10/2022 189,316.62 1601 EQ we 12/31/2021 01/26/2022 9 9 ,750.52 1601 EQ we 06/30/2022 07/26/2022 75 518.31 0619E we 01/31/2022 02/11 /2022 3 7 ,388.14 0619E we 02/28/2022 03/1 0/2022 32,552.58 0619E 08/3 1/2022 0 9/0 3/202 2 28,941 .13 1601 EQ WE 03/31/2022 04/1 2/2022 2 4 ,28 0 .27 0619E WE 05/3 1/2022 06/28/2022 21 ,673.72 0619E WE 04/30/2022 05/12/2022 15,654.00 0619E WE 07/31/2022 08/10/2022 6 ,968.89 WE WE WE WE WE or in the total aggregate unremitted amount of Php7,181 ,899.05 exclusive of interest and other increments, this despite repeated formal demands made upon them to do so, to the damage and prejudice of the Government of the Republic of the Philippines. CONTRARY TO LAW. However, the Court noted that the prosecution failed to transm it, via electronic mail (e-mail), a Portable Document Format (PDF) copy of the Information filed on 10 September 2025.2 Accordingly, in a Minute Resolution dated 14 October 20253, the Court directed the prosecution to submit via e-mail a PDF copy of the aforesaid Information within 24 hours from notice, pursuant to Section 2, paragraph 24 of En Bane Resolution No. 8-20245, adopting A.M . No. 10-3-7-SC and A .M. No. 11-9-4-SC6 (eFiling Guidelines). See Records Verification dated 15 September 2025, id., p. 94. Jd. , p. 95. 2. Manner oftransmittal. -The PDF copies must be transmitted by litigants and court users to the official e-mail addresses: When the primary manner of filing is through personal fil ing, by registered mail, or by accredited courier, in accordance w ith Rule 13, Section 3(a), 3(b), or 3(c) of the 20 19 Amendments to the 1997 Rules of Civil Procedure, ten ( I0) paper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent p leadings for D iv ision cases, shall be filed . The PDF copies must be transmitted within twenty-fou r (24) hours from such fil ing of paper copies; otherwise, the pleading or court submission shall be deem ed as n ot filed. Guidelines on Subm ission of Electronic Copies of Pleadings and Other Court Submissions Before the Court ofTax Appeals Pursuant to A.M. No. 10-3-7-SC and A.M. No. 11-9-4-SC. 6 RE: GUIDELINES ON SUBMISSION OF ELECTRONIC COPIES OF PLEADINGS AND OTHER COURT SUBMISSIONS BEING FILED BEFORE THE LOWER COURTS PURSUANT TO THE EFFICIENT USE OF PAPER RULE/MOVING TOWARDS DIGITAL COURTS: COMPONENT ONE: TRANSITION TO ELECTRONlC FILING AND SERVICE OF PLEADINGS, MOTIONS AND OTHER DOCUMENTS AS WELL AS DIG ITAL SERVICE OF AL L ORDERS IN CIVIL CASES.

R~SOLUTION CTA CASE NO. 0-1364 People of the Philippines v. Astro Air International Inc., et al. Page 3 of4 x----- - -- ------- -- - ------- - - --- - - -- - -- - ------- x In addition to this Court's adoption of the eFiling Guidelines through En Bane Resolution No. 8-2024, the Supreme Court's Resolution dated 26 November 2024 on Rule 13-A of the Rules of Court (ROC), as amended, or the "Interim Rule on the Electronic Filing and Service of Pleadings, Judgments, and Other Papers in Civil Cases" (Interim Rule), which took effect on 01 December 2024, provides that no court shall act upon an initiatory pleading unless it is accompanied by an electronic transmittal. If such electronic transmittal is not completed within the prescribed 24-hour period, the initiatory pleading shall be deemed not filed , to wit: SECTION 3. Manner of filing of complaints and other initiatory pleadings. -The filing of complaints and other initiatory pleadings shall be done by: a. Submitting personally the original paper, plainly indicated as such, to the court; b. Sending the paper by registered mail; or, c. Sending the paper by accredited courier. After the complaint or initiatory pleading has been filed through any of the three modes provided in the first paragraph of this Section, the filing party shall subsequently email the complaint or initiatory pleading in digital file format to the court. Digital copies of the additional accompanying documents of the complaint or initiatory pleading , such as annexes, appendices, or exhibits, shall likewise be emailed . The electronic transmittal ofthe complaint or initiatory pleading and the accompanying documents must be made within 24 hours from the completeness of the primary mode of the complaint or initiatory pleading's filing. The term "digital file format," when used to refe r to pleadings, papers, and other documents, shall mean the portable document format. No court shall act upon any complaint or initiatory pleading unless the latter's filing is accompanied by the electronic transmittal required in the third paragraph of this Section. If the electronic transmittal is not completed before the period, the complaint or initiatory pleading shall be deemed not filed, regardless of the completeness of the primary mode of its filing. 7 7 Emphas is and underscoring supplied.

RESOLUTION CTA CASE NO. 0-1364 People of the Philippines v. Astro Air International Inc., et al. x------------------------- ------ ---- ------- --- x On 03 November 2025, the Judicial Records Division reported that the prosecution failed to comply with the Court's directive as stated in the Minute Resolution dated 14 October 2025. 8 As can clearly be gleaned from the foregoing discussions, the electronic transmittal to this Court of PDF copies of pleadings, court submissions, and accompanying documents, such as annexes and exhibits, must be made within twenty-four (24) hours from the filing of paper copies; otherwise, the pleading or court submission shall be deemed not filed. Despite the opportunity granted, the prosecution still failed to electronically transmit the required PDF copy of the Information filed on 10 September 2025. Accordingly , for petitioner's failure to comply with the electronic transmittal requirement within the prescribed 24-hour period , as mandated under En Bane Resolution No. 8-2024 in relation to the Interim Rule, the instant Information filed via personal serv1ce on 10 September 2025, is hereby DEEMED NOT FILED. SO ORDERED. JEAN MA LA~!ur.~/WID Associate Justice See Records Verification dated 03 November 2025, id., p. 96.