PEOPLE OF THE PHILIPPINES v. QNX SOLUTIONS, INCORPORATED and its responsible corporate officers ANGELO R. BALILI (President) SANTIAGO T. PULIDO (Treasurer) and GERTRUDES S. TAMAYO (Corporate Secretary) (Unit 1607, Herrera Tower, Valero Street, Salcedo Village, Makaiti City) (At-Large)

l� REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-990 PHILIPPINES, For: Violation of Section 255, in relation to Sections 253 and 256 Plaintiff, of the National Internal Revenue Code of 1997, as amended. -versus- QNX SOLUTIONS, Members: INCORPORATED, and its DEL ROSARIO, P.J. , Chairperson) responsible corporate BACORRO-VILLENA, and officers ANGELO R. BALILI CUI-DAVID, JJ. (President), SANTIAGO T. PULIDO (Treasurer) and Promulgated: GERTRUDESS.TAMAYO (Corporate Secretary), (Unit 1607, Herrera Tower, Valero Street, Salcedo Village, Makati City), Accused. - - - - - - - - -X This resolves plaintiff's Motion for Reconsideration (Re: Resolution dated 09 August 2023), 1 filed through registered mail on September 25, 2023, and received by the Court on October 2, 2023. Plaintiff seeks reconsideration of this Court's Resolution2 issued on- August 9, 2023 (Assailed Resolution), the dispositive portion of which reads: WHEREFORE, premises considered, CTA Crim. Case No. 0-990 is DISMISSED on the ground of prescription. 1 Docket. pp. 125-13 I. 2 Docket, pp. 119-124.

RESOLUTION CTA Crim. Case No. 0-990 People of the Philippines vs. QNX Solutions Incorporated , and its responsible corporate officers Angelo R. Balili (President), Santiago T. Pulido (Treasurer) and Gertrudes S . Tamayo (Corporate Secretary) x------------------------------------------------------------------------------------------x Accordingly, the Alias Warrants ofArrest issued against accused ANGELO R. BALILI, SANTIAGO T. PULIDO and GERTRUDES S. TAMAYO, all dated March 2, 2023, are RECALLED and SET ASIDE. SO ORDERED. In asking for a reconsideration, plaintiff avers that it received a copy of the Assailed Resolution on September 8, 2023. However, the record3 reveals that plaintiff received a copy on August 16, 2023. Section 1, Rule 15 of the Revised Rules of the Court of Tax Appeals (RRCTA), as amended, provides: "SECTION 1. Who may and when to file motion. - Any aggrieved party may seek a reconsideration or new trial of any decision, resolution or order of the Court by filing a motion for reconsideration or new tria l within fifteen days from the date of receipt of notice of the decision, resolution or order of the Court in question ." (Emphasis supplied) The rule is and has been that the period for filing a motion for reconsideration is non-extendible.4 If no motion for reconsideration is filed on time, the judgment or final order of the court becomes final and executory.5 As the record reveals , plaintiff received a copy of the Assailed Resolution on August 16, 2023. Hence, counting fifteen (15) days therefrom, plaintiff had until August 31, 2023 to file its motion for reconsideration. But for reasons only known to it, plaintiff only filed its motion on September 25, 2023, which 1s beyond the 15-day reglementary period to appeal. WHEREFORE, premises considered, plaintiff's Motion for Reconsideration (Re: Resolution dated 09 August 2023) is DENIED, for being filed out of time. 3 Notice ofResolution, Docket, p. I 18. 4 Apex Mining Co., Inc. vs. Commissioner ofInternal Revenue and Court ofAppeals, G.R. No. 122472, October 20. 2005. 5 Far East Bank & Trust Company vs. Commissioner ofInternal Revenue, G.R. No. 149589, September 15, 2006.

RESOLUTION CTA Crim. Case No. 0-990 People of the Philippines vs. QNX Solutions Incorporated, and its responsible corporate officers Angelo R. Balili (President), Santiago T. Pulido (Treasurer) and Gertrudes S. Tamayo (Corporate Secretary) x------------------------------------- ------ -------------------------------------------- ---x SO ORDERED. Presiding Justice ON LEAVE JEAN MARIE A. BACORRO-VILLENA Associate Justice !rlrunf1A11A LANEE S. CUI-DAVID Associate Justice