PEOPLE OF THE PHILIPPINES v. LIMHUACO METAL INDUSTRIAL INC. 1251 C.M. Recto Avenue Sta. Cruz, Manila LIM GUIOK SU 1251 C.M. Recto Avenue Sta. Cruz, Manila JOHN ONG LIM 1251 C.M. Recto Avenue Sta. Cruz, Manila PERLA ONG LIM 1251 C.M. Recto Avenue Sta. Cruz, Manila (All At-Large)

CTA Form No.8 (For DCC) 1111111111111111111111111111111111111 11111111111111111111 11111 11111 1111111111111 25-000062-0005 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-1255 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - LIMHUACO METAL NOTICE OF RESOLUTION INDUSTRIAL INC., LIM GUIOK SU, JOHN ONG LIM and PERLA ONGLIM, Accused. To: PROSECUTOR GENE RAL RICI-IARD ANTHONY D. FADULLON PROSECUTION ATTY. HEGEL JASPE R A. BALDERAMA Dcpa11mcnt of Justice Padre Faura Street Ennita 1000 Manila GREETINGS: You are hereby notified by these presents that on April 8, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, AprillO, 2025.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1255 PHILIPPINES, (NPS No. XVI-INV-23K-00590) Plaintiff, For: Violation of Section 254, in relation to Sections 253(d) and - versus- 256, of the National Internal Revenue Code (NIRC) of 1997, as LIMHUACO METAL amended. INDUSTRIAL INC. 1251 C.M. Recto Avenue, Members: Sta. Cruz, Manila, LIM GUIOK SU DEL ROSARIO , P.J. Chairperson, 1251 C.M. Recto Avenue, BACORRO-VILLENA, 'and Sta. Cruz, Manila, CUI-DAVID, JJ. JOHN ONG LIM 1251 C.M. Recto Avenue, Sta. Cruz, Manila, PERLA ONG LIM Promulgated: 1251 C.M. Recto Avenue, Sta. Cruz, Manila, (All At-Large) Accused. X------------ -- -- - --------- - --- In the Minute Resolution dated February 10, 2025, the Court resolved as follows: 1. NOTE WITHOUT ACTION plaintiffs Information filed on January 24, 2025; 2. NOTE the Records Verification dated February 4, 2025, stating that plaintiff faile d to file an email/ soft c opy of t he Information filed on January 24, 2025; and,

RESOLUTION CTA Crim. Case No. 0-1255 People of the Philippines v. Limhuaco Metal Industrial Inc., et al. x------------------------------------------------------------------------------------------x 3. DIRECT plaintiff to submit an email/ soft copy of the Information filed on January 24, 2025, within 24 hours from notice, pursuant to Section 2, paragraph 2 of En Bane Resolution No. 8-2024, adopting A.M. No. 10-3-7-SC and A.M. 11-9-4-SC (Guidelines on the Submission of Electronic Copies of Pleadings and Other Court Submissions Filed Before Lower Courts Pursuant to the Efficient Use of Paper Rule). Records reveal that plaintiff received a copy of the Minute Resolution on February 19, 2025. Thus, it had until February 20, 2025, the following day, to comply with the Court's directive. However, on February 25, 2025, this Court's Judicial Records Division reported that plaintiff failed to submit the required email/ soft copy of the Information filed on January 24, 2025. Section 2, paragraph 2 of En Bane Resolution No. 8-2024 pertinently states, thus: 2. Manner of transmittal. - 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 filing, by registered mail, or by accredited courier, in accordance with Rule 13, Section 3(a), 3(b), or 3(c) of the 2019 Amendments to the 1997 Rules of Civil Procedure, ten (10) paper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent pleadings for Division cases, shall be filed. The PDF copies must be transmitted within twenty-four (24) hours from such flling of paper copies; otherwise, the pleading or court submission shall be deemed as not filed . ... It is clear that the electronic transmittal of' copies in Portable Document Format (PDF) of pleadings, court submissions, and any accompanying documents, such as annexes and exhibits, must be made within 24 hours from the filing of the paper copies. Failure to do so renders the submission not filed. As the records show, despite due notice, plaintiff failed to electronically file the required PDF copy of the Information it filed on January 24, 2025.

RESOLUTION CTA Crim. Case No. 0-1255 People of the Philippines v. Limhuaco Metal Industrial Inc., eta!. x------------------------------------------------------------------------------------------x WHEREFORE, for failure to comply with the Court's directive and in accordance with Section 2, paragraph 2 of En Bane Resolution No. 8-2024, plaintiff's personal filing of the Information on January 24, 2025, is DEEMED NOT FILED. SO ORDERED. ROMAN G. DEL ROSARIO - Presiding Justice JEANMA JMAJAA~~ LAN~r~~rCUI-DAVID Associate Justice