PEOPLE OF THE PHILIPPINES v. WU QILONG a.k.a. RONALD a.k.a. TONY

CTA Form No. 8 (For DCC) 111111111111111111111111111 11111 1111111111111111111111111 11111 11111 1111111111111 25-000557-0006 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM CASE NO. 0-1319 PEOPLE OF THE PHILIPPINES, NOTICE OF RESOLUTION Plaintiff, -versus- WU QILONG a.k.a. RONALD/a.k.a. TONY, Accused. To: PROVINCIAL PROSECUTOR RAMONCITO BIENVENIDO T. OCAMPO, JR. ASSISTANT PROVI NC IAL PROSECUTOR J AMES ORVEN S. ESCALONA Hall of Justice Building Capitol Compund, Guinhawa Malolos City, Bulacan GREETINGS: You are hereby notified by these presents that on August 13, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, August 13, 2025. Atty. Mar Executiv Clerk of Co III

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1319 PHILIPPINES, For: Unlawful possession of any Plaintiff, cigarette papers in bobbins or rolls, etc., under Section 260 of - versus- the National Internar Revenue Code (NIRC), as amended by Republic Act No. 11467 and Republic Act No. 11346. Members: DEL ROSARIO, P.J., Chairperson, BACORRO-VILLENA, and CUI-DAVID, JJ. WU QILONG a.k.a. Promulgated: RONALD/a.k.a . TONY, Accused. X---------------- - --- --------- - RESOLUTION On July 1, 2025, the prosecution filed an Information charging the accused, Wu Qilong a .k.a. Ronald/a.k.a. Tony, with a violation of Section 260 of the National Internal Revenue Code (NIRC) of 1997, as amended, allegedly committed as follows: "That on or about November 6, 2024, in the Municipality of San Rafael, Bulacan, the above named-named accused, without lawful authority and valid explanation, did then and there willfully, unlawfully and knowingly possess the following: Product Quantities Tobacco small sack raw material 373 sacks Tobacco big sack raw material 47 sacks Tobacco boxes raw material 178 boxes Cigarette filter raw material 5,244,000 sticks Cigarette paper raw material 1,005 Bobbins Filter paper raw material 800 Bobbins Cigarette foil raw material 659 Bobbins

RESOLUTION CTA Crim. Case No. 0-1319 People of the Philippines v. Wu Qilong a.k.a. Ronaldja.k.a. Tony x------------------------------------------------------------------------------------------x RGD Hinge Lid blank raw material 250,500 pes New two moon hinge lid blank raw material 474,000 pes HP Red Hinge lid Blank raw material 24,000 pes New Berlin Hinge Lid Blank raw material 95,000 pes New Orleans Hinge Lid blank raw material Modern cigarette hinge lid blank raw material 7,500 pes Champion mild menthol hinge lid blank raw material 180,000 pes Carnival blue hinge lid blank raw material 12,000 pes New two moon soft pack label raw material 300,000 pes Richman royal soft pack label raw material 182,000 pes Soda hinge lid blank raw material 100,000 pes RG D ream/ cartoon raw material 361,000 pes Carnival cartoon/ream raw material Fort black menthol cartoon/ream raw material 49,000 Cannon menthol cartoon/ream raw material 878,000 pes Cigarette pack plastic wrap raw material 124,000 pes Cartoon plastic wrap raw material 26,000 pes Master case raw material 787 bobbins Cannon menthol cigarette finish product 10 bobbins Glue raw material 6,872 pes 150 packs 46 containers located inside the warehouse located at Brgy. Maronquillo, San Rafael, Bulacan, used in the manufacture of cigarettes, without authority from the Bureau of Internal Revenue. CONTRARY TO LAW." However, upon perusal of the Information, it is noted that no monetary amount is specified in relation to the offense charged. Section 7(b)(l) of Republic Act (RA) No. 1125,1 as amended by RA No. 9282,2 provides: "SEC. 7. Jurisdiction.- The CTA shall exercise: XXX XXX XXX (b) Jurisdiction over cases involving criminal offenses as herein provided: (1) Exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs: Provided, however, That offenses or felonies mentioned in this paragraph where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos (Pl ,000,000.00) or where there is no specified amount claimed shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. Any provision of law or the Rules of Court to the contrary notwithstanding, the 1 An Act Creating the Court of Tax Appeals. 2 An Act Expanding the Jurisdiction of the Court of Tax Appeals.

RESOLUTION CTA Crim. Case No. 0-1319 People of the Philippines v. Wu Qilong a.k.a. Ronald(a.k.a. Tony X------------------------------------------------------------------------------------------X criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all times be simultaneously instituted with, and jointly determined in the same proceeding by the CTA, the filing of the criminal action being deemed to necessarily carry with it the filing of the civil action, and no right to reserve the filing of such civil action separately from the criminal action will be recognized." (Boldfacing and underscoring supplied) Based on the foregoing, where no specific amount of taxes or fees is claimed in connection with the offense charged, original jurisdiction lies with the regular courts, while the Court of Tax Appeals (CTA) shall exercise appellate jurisdiction only. Since the Information in this case does not allege any particular amount of taxes or fees due, jurisdiction over the criminal case properly rests with the regular courts, and any appeal therefrom may be brought before the CTA. ACCORDINGLY, the Information filed on July 1, 2025, and docketed as CTA Criminal Case No. 0-1319 is hereby DISMISSED for lack of jurisdiction. SO ORDERED. Pre~ding Justice JEANMA . BACORRO-VILLENA ~'Mit\ LANEE S. CUI-DAVID Associate Justice