cta_resolution CTA Case No. O-9O-9 2005-09-20

CTA Case No. O-9 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, �'1<�. C.T.A. CRIM CASE NO. 0-009 Members : -versus- ACOSTA, PJ, Chairman BAUTISTA, and CASANOVA, 11. LALAINE N. GONZALES, Promulgated: Accused. SEP 2 0 2005 ~~h~ x---- - ----- ----------------------------------------------x RESOLUTION On August 5, 2005, the Assistant City Prosecutor Lea D. Llavore filed an Information before the First Division, against Lalaine N. Gonza les, being the President/Officer-In-Charge/Authorized Officer of M. Tambunting Pawnshop, Inc., for alleged violation of Section 255 in relation to Sections 253(d) and 256 of the 1997 National Internal Revenue Code. The Court issued a Resolution dated August 17, 2005 ordering Assistant City Prosecutor Llavore to forward the records of the pre liminary investigation;

RESOLUTION CTA CRIM CASE NO. 0-009 Page 2 of2 submit a copy of the Commissioner of Internal Revenue's certification or letter of authority issued to Regional Director Ruperta P. Somera for the filing of a crimina l complaint against the accused; and to present additional evidence within five (5) days therefrom. In compliance to the said order, the original copy of the records of the case previously docketed as I. S. No. 03I - 26853 consisting of fifteen (15) pages was forwarded to this Court on September 2, 2005 . However, the authorization from the Commissioner of Internal Revenue as required in the aforesaid Resolution was not submitted by the plaintiff nor was additional evidence presented by the plaintiff within the period given. WHEREFORE, upon evaluation of the evidence on record, the Court hereby RESOLVES to DISMISS case without prejudice to the refil ing, for fai lure to comply with Sections 220 and 221 of the National Internal Revenue Code of 1997. SO ORDERED. CL...---u. ~ ERNESTO D. ACOSTA Presiding Justice $L CAESAR A. CASANOVA Associate Justice

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.