PEOPLE OF THE PHILIPPINES v. GB BEM CIGARETTE CO., INC., GREGORY G. LIM (President), BENSON G. CHUA (Treasurer), Elsie A. OAFALLAS (Director), GENDY A. BAMBAO (Director), and MARIA CRISTINA G. DAYOS (Corporate Secretary), Building 09-01, Pampanga Economic Zone Pullung, Cacutud, Angeles City -All At Large-

CTA Form No. 8 (For DCC) 11111111111111111111111111111111111111111111111111111111111111 1111111111 11111111 22-000431-014 1 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-935 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - GB BEM CIGARETTE CO., INC., GREGORY G. LIM (President), NOTICE OF RESOLUTION BENSON G. CHUA (Treasurer), ELSIE A. OAFALLAS (Director), GENDY A. BAMBAO (Director) and MARIA CRISTINA G. DAYOS (Corporate Secretary), Accused. To: PROSECUTOR GENERAL RJCHARD Al~THONY D. FADULLON PROSECUTION ATTORNEY ROXANNE F. CU Depattment of Justice Padre Faura Street, Ermita, Mani la 1000 ATTY. CATHERINE ROSE R. TORTOLES ATTY. JAMAICA KAY S. DELACRUZ ATTY. CAROLINE CLAIRE S. BARIC Bureau of Internal Revenue Room 704, 7th Floor, Prosecuti on Division BIR Natonal Office Bulding Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City BENSON G. CHUA 66 4th Street, 6th Avenue Brgy. 112, Caloocan City ELSIE A. OAFALLAS o. 5 Bonifacio Street, Zone 6 South Signal Village, Taguig City GENDY A. BAMBAO Sec 2, Blk. 2, Lots 2&4, Sunny Brooke I Brgy. San Francisco, Genera l Trias, Cavite GREGORY G. LIM Unit 60 I, Pare Royal e Condo minium Jade Drive, Ortigas Center, Brgy. San Antonio Pasig City MARIA CRISTINA G. DAYOS Blk 5, Lot 12, Ruby Street Celina Homes, Brgy. 175, Zone 15 District I, Camarin, Caloocan City BORJA AND ARCILLA LAW OFFICE I23-K9th Street, East Kamias Quezon City, Metro Manila Page 1 of2

GREETINGS: You are hereby notified by these presents that on April 15, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, April 21, 2025. AttyE. xMecaurtiiavj e~ ~o. uCrthaIIn-Te Page 2 of2

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-935 PHILIPPINES, For: Violation of Section 263, in relation to Section 253(d) and 256, Plaintiff, ofthe NIRC of 1997, as amended -versus- Members: GB BEM CIGARETTE CO., DEL ROSARIO, P.J. , Chairperson, INC., GREGORY G. LIM (President), BENSON G. BACORRO-VILLENA, and CHUA (Treasurer), Elsie A. OAFALLAS (Director), CUI-DAVID, JJ. . GENDY A. BAMBAO (Director), and MARIA Promulgated: CRISTINA G. DAYOS (Corporate Secretary), Building 09-01 , Pampanga Economic Zone Pulung, Cacutud, Angeles City, Pampanga, Accused. ){- - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION CUI-DAVID, J.: Before the Court is plaintiffs Motion for Reconsideration (of the Decision dated November 20, 2024), filed via personal service on December 5, 2024, and via e-mail on December 6 , 2024, with accused's Comment and/ or Opposition (To the Motion for Reconsideration), filed via personal service on December 19, 2024, and via e-mail on December 20, 2024, I Plaintiff seeks the reversal of the Court's Decision dated November 20, 2024 (assailed Decision), which acquitted accused GB BEM Cigarette Co. Inc. , Gregory G. Lim, Benson G.

RESOLUTION CTA Crim. Case No. 0-935 People of the Philippines v. GB Bern Cigarette Co. Inc., Gregory G. Lim (President), Benson G. Chua (Treasurer), Elsie A. Oafallas (Director), Gendy A. Bambao (Director), and Maria Cristina G. Dayos (Corporate Secretary) Page 2 of4 x------------------------------------------------------------------------------------------x Chua, Elsie A. Oafallas, Gendy A. Bambao, and Maria Cristina G. Dayos. The dispositive portion of the assailed Decision reads: WHEREFORE, in light of the foregoing, accused GB BEM Cigarette Co. Inc., Gregory G. Lim, Benson G. Chua, Elsie A. Oafallas, Gendy A. Bambao, and Maria Cristina G. Dayos are ACQUITTED for failure of plaintiff to prove their guilt beyond reasonable doubt. There being no competent evidence to prove any civil liability on their part, they are also exonerated from the same. SO ORDERED. In support of its Motion for Reconsideration, plaintiff argues that the requisites for the application of the plain view doctrine are present in the instant case. Plaintiff cites the issuance of the Mission Order as the basis for the Bureau of Internal Revenue (BIR)'s prior lawful intrusion and asserts that packs of cigarettes were already in plain view. Plaintiff further contends that the "intensive search" refers only to "the further search conducted at the enclosed warehouses." Plaintiff also asserts that Revenue Memorandum Order (RMO) No. 3-2009 merely provides general guidelines for conducting surveillance and that implementing officers are not strictly limited to its provisions. Additionally, plaintiff contends that internal revenue officers have the authority to make seizures for violations of penal laws, rules, and regulations administered by the BIR pursuant to Section 15 of the National Internal Revenue Code {NIRC) of 1997, as amended. Finally, plaintiff reiterates that accused GB BEM Cigarette Co. Inc. failed to comply with BIR registration requirements. At the outset, the Motion for Reconsideration must be denied. It is elementary that a judgment of acquittal cannot be reconsidered, as doing so would place the accused in double jeopardy. The Constitution explicitly prohibits double jeopardy under Section 21, Article III, which states: Section 21. No person shall be twice put in jeopardy of punishment for the same offense....

RESOLUTION CTA Crim. Case No. 0-935 People of the Philippines v. GB Bern Cigarette Co. Inc., Gregory G. Lim (President), Benson G. Chua (Treasurer), Elsie A. Oafallas (Director), Gendy A. Bambao (Director), and Maria Cristina G. Dayos (Corporate Secretary) x------------------------------------------------------------------------------------------x In relation thereto, Section 7, Rule 117 of the Revised Rules of Criminal Procedure provides the requisites or elements for double jeopardy to attach: (1) A valid information sufficient in form and substance to sustain a conviction of the crime charged; (2) A court of competent jurisdiction; {3) The accused has been arraigned and had pleaded; and (4) The accused was convicted or acquitted, or the case was dismissed without his express consent. The Court finds that all elements of double jeopardy are present in this case. Accused were arraigned, and after a trial on the merits, the Court rendered a judgment of acquittal. It is well established that a judgment of acquittal, whether ordered by a trial or appellate court, is final, unappealable, and immediately executory upon its promulgation. Even assuming arguendo that reconsideration was permissible, the Court finds that plaintiff's arguments have already been thoroughly discussed and addressed in the assailed Decision. To succinctly reiterate, first, the BIR, like any other police or law enforcement agency, is not exempt from the constitutional requirement of obtaining a search wa'rrant from the court before making searches and seizures; second, there was no prior justification for an intrusion which could make such warrantless seizure valid as the issuance of the Mission Order is based on an unverified allegation or "tip" contained in an unidentified letter dated January 24, 2020, and that BIR had ample time to secure a search warrant; third, the alleged lawfulness of the intrusion is negated by the BIR's numerous violations of its own RMO No. 3-2009, which the Court has repeatedly held as mandatory on the part of the BIR; and fourth, as a result, the seized cigarettes and the documents proving possession cannot be admitted as evidence before the Court. WHEREFORE, in light of the foregoing, plaintiff's Motion for Reconsideration (of the Decision dated November 20, 2024) is hereby DENIED for lack of merit.

RESOLUTION CTA Crim. Case No. 0-935 People of the Philippines v. GB Bern Cigarette Co.lnc., Gregory G. Lim (President), Benson G. Chua (Treasurer), Elsie A. Oafallas (Director), Gendy A. Bambao (Director), and Maria Cristina G. Dayos (Corporate Secretary) Page 4 of4 x------------------------------------------------------------------------------------------x SO ORDERED. Presiding Justice ON OFFICIAL BUSINESS JEAN MARIE A. BACORRO-VILLENA Associate Justice LANt~rJ~AyAttU/I1-1D~AVID Associate Justice