PEOPLE OF THE PHILIPPINES v. ALBEVA KONSTRUKT & DEVELOPMENT CORPORATION and ALBERTO R. MACARAEG, SR., 223 Int. 2 Tapuak District, Dagupan City, and/or 17 Mabuhay cor. Chronicle Street West Triangle, Quezon City - At Large

CTA Fonn No. 8 (For DCC) llllllllllllllllll llllllllllllllllllllllllllllll lllllllllllllllllll 15-000474-0034 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-539 PEOPLE OF THE PIDLIPPINES, NOTICE OF Plaintiff, RESOLUTION -versus- ALBEVA KONSTRUKT & DEVELOPMENT CORPORATION and ALBERTO R. MACARAEG, SR., 223 Int. 2 Tapuak District, Dagupan City, and/or 17 Mabuhay cor. Chronicle Street West Triangle, Quezon City, Accused. To: PROSECUTOR GENERAL BENEDICTO A. MALCONTENTO SENIOR ASSISTANT STATE PROSECUTOR TOEL G. AUSTRIA Department of Justice Padre Faura, Errnita, Manila COMMISSIONER OF INTERNAL REVENUE Thru: Prosecution Division Room 703, BIR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City GARCIA HABACON & HAN Unit 1409 Corporate 145 Building 145 Mother Ignacia St., Brgy. South Triangle Quezon City ALBEVA K ONSTRUK T & D EVELOPMENT C ORP. represented by ALBERTO R. MACARAEG, SR. 223 Int. 2, Tapuak District, Dagupan City and/or 17 Mabuhay cor. Chronicle Street, West Triangle, Quezon City DIRECTOR National Bureau oflnvestigation Taft Avenue, Manila REGIONAL DIRECTOR National Bureau of Investigation Dagupan District Office AB Fernandez, West Dagupan City Pangasinan PNP CIDEF Thru: CIDG Philippine National Police National Headquarters Camp BGen Rafael Tagle Crame EDSA, Quezon City Page 1 of2

CHIEF, WARRANT AND SUBPOENA SECTION Quezon City Police District Camp BGen Tomas Karingal Sikatuna Village, Diliman Quezon City CHIEF, WARRANT AND SUBPOENA SECTION Dagupan City Police Station Dagupan City, Province ofPangasinan GREETINGS: You are hereby notified by these presents that on October 10, 2024,a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, October 10, 2024. Atty. Maria Johf:,~han-Te Executive C rt II Page 2 of2

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-539 Plaintiff, For: Violation of Section 255, in -versus- relation to Sections 253(d) and 256, of the NIRC of 1997, as amended (Failure to pay VA T) ALBEVA KONSTRUKT & Members: DEVELOPMENT DEL ROSARIO , P.J. , Chairperson, CORPORATION and ALBERTO BACORRO-VILLENA, and R. MACARAEG, SR., CUI-DAVID, JJ. 223 Int. 2 Tapuak District, Dagupan City, and/or 17 Mabuhay cor. Chronicle Street West Triangle, Quezon City- At Large, Accused. Promulgated : OCT l'. O ~ )�~�'W�1J)AfHV'I X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ - - X RESOLUTION In the Court's Resolution dated July 18, 2024, plaintiff was ordered to submit, within five (5) days from notice, proof of mailing and receipt of the Final Assessment Notice (FAN ) dated December 31 , 2010 via registered mail on April 11 , 2011 under Registry Receipt No. 1739. To recall, it was alleged in the Joint Complaint-Affidavit attached to the Information dated July 13, 2015 that the FAN dated December 31 , 2010 was sent to accused through registered mail on April 11 , 2011, under Registry Receipt No. 1739.1 However, the documents attached to the Information do not include said registry receipt. Thus, plaintiff was ordered to submit the same to the Court. On August 21 , 2024, plaintiff filed its Compliance submitting the "Certified True Copy of the proof of mailing and receipt of the Final 1 CTA Docket, p. 27.

RESOLUTION CTA Crim . Case No. 0 -539 Assessment Notice on April 11 , 201 1 under Registry Receipt No. 1739," which are reproduced hereunder for easy reference: r PHIUPPI NE POSTAL CORPORATION FCHm no 1548 PHIUPPINES Porun.tr1< ofdo 'IVtlrv Pen~IIV lor pnvate use to lvotd pavmont of J)OSta&e P:oo nn~ or m months lmcmonment. or both RETURN TO - 'lame of senoer LN Task Force-Secretariat, Bureau of Internal Revenue, Rm. 119 BIR- National Office Slag., SIR Road Olli man Quezon City Street and num ber SIR � NOB, Quezon City or P.O. Box ?ost Office at "rovmce of SEN DER OF REGISTEjiED ARTICLE M AY USE THIS SPACE FILE CASE ON ACCOUNT ( FOR THE PRIVATE FILING GUIDE I occo:: REGISTRY RETURN RECEI PT RECEIVED from the postmast er at Regl5tered {letter parcel} No.- - - - - -- Posted at - -- - -- - - -- - --'Phtlippmes Addressed to /I L fU vA KOI-I.f[RL{/<T & OE V caRP . (Name of the addressee) ?fiN - Q.3g - uv rF- o? - VT � 0 ?7 Date - - - - - - - - - - �Da:e ofdt ~rvl (Sicnature or n;m e of ~ddreu H ) ,; .: _____ _ . . _

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RESOLUTION CTA Crim. Case No. 0-539 A scrutiny of the Registry Return Receipt reveals that the FAN was not received by accused Albeva Konstrukt & Development Corporation or by its authorized representative as the date of delivery as well as the portions for the signature or name of addressee and addressee's agent are blank. Although nowhere in said registry return receipt is it indicated that it pertains to Registry Receipt No. 1739 referred to in the Joint Complaint Affidavit attached to the Information, the same relates to the FAN that was sent by the BIR since it bears a similar Notice No. "FAN-038-LNTF-07-VT-077." The mailing envelope not only bears the stamp of the post office and written number "1739", it also contains the remarks "party out" and "Returned to Sender" which support the conclusion that the FAN was not received by accused corporation . The Court reiterates that absent any proof that the final notice and demand for payment was received by the taxpayer, it cannot be said that an offense has been committed because prior to the receipt of the letter-assessment, no violation has yet been committed.2 WHEREFORE, premises considered , the Amended Information is DISMISSED; and , the Warrant of Arrest dated January 29, 2016, the Alias Warrant of Arrest dated March 21 , 2016, and the� Alias Warrant of Arrest dated December 2, 2016 all issued against Alberto R. Macaraeg, Sr. are CANCELLED and SET ASIDE. SO ORDERED. Presiding Justice /hun%;< LANEE S. CUI-DAVID Associate Justice 2 People of the Philippines vs. C/iref Enterprises, Inc., eta/. , CTA Grim. Case No. 0 -966, March 3, 2023 citing Emilio E. Lim, Sr. and Antonia Sun Lim vs. Court of Appeals and People of the Philippines, G.R. Nos. L-48134-37 , October 18, 1990.