PEOPLE OF THE PHILIPPINES v. HANGROOO TRADE, INC., EDDIE ESPANOL and ZINDY DIAZ (Unit 2601 Cityland 10, Tower I, H.V. Dela Costa St., Makati 1226)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Second Division PEOPLE OF THE PHILIPPINES, CTA CRIM CASE NO. 0-1313 Plaintiff, For: Violation of Sections 254 -versus- and 255, in relation to Sections 253 (d) and 256 of the NIRC of 1997, as amended Members: RINGPIS-LIBAN, Chairperson MODESTO-SAN PEDRO, and FERRER-FLORES, Jl. HANGROOO TRADE, INC., EDDIE ESPANOL AND ZINDY DIAZ (Unit 2601 Cityland 10, Tower I, H.V. Dela Costa St., Makati 1226), Accused. Promulgated: IAN .I z ZOZ6/ X--------------------------------------------------------------------------------~~-;:--~~:, - RESOLlJTION On June 03,2025, Plaintiff flied an Information against Hangrooo Trade, Inc., Eddie Espanol and Zindy Diaz, the latter two being President and Treasurer of Hangrooo Trade, Inc., for violation of Sections 254 and 255 in relation to Sections 253(d) and 256 of the NIRC of 1997, as amended, for deficiency internal revenue tax liabilities for the year 2016. The Court found however that the City Prosecutor's Resolution and the Joint Complaint-Affidavit attached to the Information recommended indicting all the accused only for violating Section 255, not Section 254. Moreover, there was an inconsistency in the charge portion of the information (z:e., the first paragraph where the accusation refers to both Sections 254 and 255) and the body of the information (i.e., the next paragraph where the offense charged only pertains to Section 255).

RESOLUTION CTA CRIM. CASE NO. 0-1313 Thus, a Resolution was issued on October 07, 2025 ordering Plaintiff to act on the inconsistency in the Information within five (5) days from notice. On November 28, 2025, the Judicial Records Division issued a Records Verification Report stating that Plaintiff failed to comply with the Resolution dated October 07, 2025. ACCORDINGLY, the instant case is DISMISSED without prejudice for the failure by Plaintiff to comply with the Resolution dated October 07, 2025. SO ORDERED. (lu,. ~ "' ...____ MA. BELEN M. RINGPIS-LIBAN Presiding Justice CO~G:i~-~S Associate Justice-~ <>~