PEOPLE OF THE PHILIPPINES v. ANN UY TOLENTINO (Base Camp Maramag, Bukidnon)(At large)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-1084 Plaintiff, For: Violation of Section 254 of the National Internal Revenue Code of 1997, as amended -versus- Members: DEL ROSARIO, P.J. , Chairperson, BACORRO-VILLENA, and CUI-DAVID, JJ. ANN UY TOLENTINO, (Base Camp Maramag, Bukidnon) Promulgated: (At large), Accused. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION In the Resolution dated September 19, 2023, the prosecution , represented by Prosecution Attorney Victor G. Dalanao, Jr. , was given a non-extendible period of five (5) days from receipt thereof to present documents, if any, showing that the principal amount involved in the present case is within the jurisdiction of this Court. A perusal of the records shows that the prosecution received a copy of the Resolution dated September 19, 2023 on September 28, 2023. Thus, it had until October 3, 2023 within which to comply with the Court's directive. The prosecution , however, failed to present any documents showing that the principal amount involved in the present case is within the jurisdiction of this Court as per Records Verification dated October 16, 2023. Consequently, the Court's findings that accused's basic Value-Added Tax deficiency is P884,335.99 as of December 10, 2022 stands.

RESOLUTION , CTA CRIM. CASE NO. 0 -1 084 Page 2 of2 Considering that the principal amount of taxes, exclusive of charges and penalties, that can be claimed from accused in this case is less than P1 ,000,000.00, it is the regular courts which has jurisdiction over this case. WHEREFORE, premises considered, CTA Criminal Case No. 0- 1084 is hereby DISMISSED for lack of jurisdiction. SO ORDERED. Presiding Justice JEAN MA r . BACORRO-VILLENA ON LEAVE LANEE S. CUI-DAVID Associate Justice