PEOPLE OF THE PHILIPPINES v. BENITO F. SANTOS, JR. c/o UBE CONSTRUCTION CORP. 28B, Mapagkawanggawa St., Teachers Village, Quezon City

CTA Fonn No. 8 (For DCC) 111111111111 1111111111 11111111111111111111 11111 1111111111 11111 111111111111111111 13-000I04-00 17 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-331 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - NOTICE OF RESOLUTION BENITO F. SANTOS, JR. c/o UBE CONSTRUCTION CORP., Accused. To: SR. ASST. CITY PROSECUTOR JULAN C. ILAO, MNSA 2nd ASSISTANT CITY PROSECUTOR ALFREDO P. AGCAOILI ASSISTANT CITY PROSECUTOR RONALD C. TORRALBA Office of the City Prosecutor Department of Justice Quezon City ATTY. ANGELINE V. WILSON Bureau ofintemal Revenue - Revenue Region No. 7A Legal Division, Room 516, Roof Deck Fisher Mall, Fernando Poe Jr. Avenue corner Quezon Avenue Quezon City GREETINGS: You are hereby notified by these presents that on February 10, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, February 12, 2025. Atty. Marg Executive Page 1 of I

- j REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-331 Plaintiff, For: Violation of Sections 56(b), -versus- 106(a) & 255 in relation to Sections 27 and 108 of the NIRC Members: BENITO F. SANTOS, JR. DEL ROSARIO, P.J. , c/o UBE CONSTRUCTION Chairperson, CORP. BACORRO-VILLENA, and 28B Mapagkawanggawa St. , CUI-DAVID, JJ. Teacher's Village, Quezon City (AT LARGE) Accused . l rnAM Promulgated: FEB 0 2025;q! - s -- '2' X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION For the Court's resolution is plaintiff's Motion for Partial Reconsideration (Re: Resolution dated November 20, 2024) [Motion] filed personally and via email on January 23, 2025. To recall , in the November 20, 2024 Resolution , the Court dismissed the Amended Information and set aside the Alias Warrant of Arrest dated May 12, 2024 issued against accused. In its Motion , plaintiff states that the conclusions of the Court in its Resolution dated November 20, 2024 are "erroneous and should therefore be reconsidered ". It claims that the said Resolution was received by ! he Bureau of Internal Revenue (BIR) Prosecution Division on December 5, 2024 but was forwarded to BIR RR7A- Legal Division , the responsible office handling the subject case, on January 9, 2024. According to plaintiff, counting fifteen (15) days from BIR RR7A-Legal Division's receipt, it had until January 24, 2025 to file its Motion.

� RESOLUTION People of the Philippines vs. Benito F. Santos, Jr. CTA Crim. Case No. 0 -331 In Notice of Resolution dated November 26, 2024, it is clear that plaintiff received the aforementioned Resolution on December 5, 2024. Thus, it had only until December 20, 2024 within which to file an appropriate Motion for Reconsideration pursuant to Sec. 1, Rule 15 of the Revised Rules of the Court of Tax Appeals. Plaintiff's Motion filed on January 23, 2025 was therefore filed out time. In view of the foregoing , an Entry of Judgment was issued stating that the November 20, 2024 Resolution had become final and executory on December 25, 2024. WHEREFORE , premises considered, plaintiff's Motion for Partial Reconsideration (Re: Resolution dated November 20, 2024) is DENIED. SO ORDERED. JEAN MARl Presiding Justice /#U#~ LANEE S. CUI-DAVID Associate Justice