PEOPLE OF THE PHILIPPINES v. STAR ASSET MANAGEMENT NPL., MARK S. FRONDOSO and JOSEPH RYAN R. SYCIP Unit 3A, One Orion Building, 11th Avenue Corner 38th Street, Bonifacio Global City, Taguig, Metro Manila

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-995 Plaintiff, (NPS Docket No. XVI-INV-21F-00222) -versus- For: Violation of Section 255, in relation to Sections 253(d) and 256 , of the NIRC of 1997, as amended. STAR ASSET MANAGEMENT Members: NPL INC., MARKS. FRONDOSO DEL ROSARIO, P.J.} Chairperson} AND JOSEPH RYAN R. SYCIP MANAHAN, and REYES-FAJARDO, JJ. Unit 3A, One Orion Building, 11th Avenue, Cormer (sic) 38th Street, Bonifacio Global City, Taguig, Metro Manila Promulgated: (All at-large), Accused. MAR 292023 }!1 :~~ A~l ){- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - ){ RESOLUTION On February 7, 2023, plaintiff filed a Manifestation which avers that the prosecution filed through electronic mail an advance copy of the documents in compliance with the Court's Resolutions dated 25 January 2023 and 01 February 2023, and it undertakes to furnish this Court with the hardcopies of these documents on February 7, 2023. It further states that such filing through electronic mail was resorted to due to time constraints in compiling the voluminous records of the case and does not in any way cause delay. On February 6, 2023, plaintiff filed through electronic mail a Compliance (On the Resolutions of the Honorable Court of Tax Appeals dated 25 January 2023 and 01 February 2023), which was received by this Court on February 9, 2023, without the cited documents. The records of the case reveal that plaintiff received the Court's Resolution dated January 27, 2023 on February 2, 2023, thus, it had ten (10) days from February 2, 2023 or until

-� RESOLUTION CTA Crim. Case No. 0-995 February 12, 2023 to file its compliance with the Court's Resolution. However, per Records Verification dated February 21, 2023, plaintiff failed to submit the required hard copies of the said compliance to the Court's Resolution dated January 27, 2023. Paragraphs 3 and 6 of CTA EB Resolution No. 4-2021 relative to the "Pleadings, Motions and Other Court Submissions Filed by Email", provide, to wit: "3. Considering that pleadings, motions, and other court submissions filed with the CTA oftentimes consist of a large number of pages including the annexes appended thereto and that each pleading, motion, and other court submission is required to be filed with the CTA, at the very least, in four (4) copies for Division cases and ten (1 0) copies for En Bane cases, litigants shall submit, by personal filing or licensed courier, the required number of hard copies of the pleadings, motions, and other court submissions within five (5) calendar days from date of filing by email; XXX XXX XXX 6. Failure to comply with paragraphs 1, 3, 4, and 5 of these guidelines shall be a ground for declaring the pleading, motion, and other court submission as deemed not filed which may result to the dismissal of the petition for review, complaint or information, and the imposition of other appropriate sanctions as may be determined by the Court." (Emphases supplied) In view of the foregoing, the failure of the plaintiff to file the hard copies of said pleadings has rendered such as deemed not filed. Thus, there is no basis for the determination of probable cause for the issuance of warrant of arrest. WHEREFORE, premises considered, plaintiff's Information under CTA Crim Case No. 0-995 is hereby DISMISSED for failure to show probable cause. Accordingly, the Motion for Consolidation and Motion to Dismiss/Motion to Quash Information with Motion to Hold Issuance or Quash Warrants of Arrest filed by accused MarkS. Frondoso are hereby rendered MOOT AND ACADEMIC.

RESOLUTION CTA Crim . Case No. 0-995 SO ORDERED. Presiding Justice ~ ';:~ CATHERINE T. MANAHAN Associate Justice ~~f.~./~~ MARIAN 1ViJF. RE~ES-FAJARDO Associate Justice