PEOPLE OF THE PHILIPPINES v. BENITO F. SANTOS, JR. c/o UBE CONSTRUCTION CORP. 28B, Mapagkawanggawa St., Teachers Village, Quezon City

CTA Form No. 8 (For DCC) 111111111111111111111111111 11111 1111111111 11111111111111111111111111111111111111 13-000 I04-00 12 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY 'FIRST DIVISION CTA CRIM. CASE NO. 0-331 PEOPLE OF THE PHILIPPINES, P laintiff, - versus- BENITO F. SANTOS, JR. NOTICE OF RESOLUTION c/o UBE CONSTRUCTION CORP. 28B Mapagkawanggawa St., Teacher's Village, Quezon City, Accused. To: SR. ASST. CITY PROSECUTOR J ULAN C. ILAO, MNSA 2nd ASSISTANT CITY PROSECUTOR ALFREDO P. AGCAOILI ASSISTANT CITY PROSECUTOR RONALD C. TORRALBA Office of the City Prosecutor Department of Justice Quezon City COMM ISJSONER OF INTERNAL REVENUE Thru: Prosecution Division Room 704, BIR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City DIRECTOR Thru: General Services Division Building C and D, Filinvest Cyberzone Bay City, Pasay City PNP Chief Thru: CIDG Philippine National Police Nat ional Headquarters Camp BGEn Rafael Tagle Crame EDSA, Quezon City CHIEF, WARRANT AND SUBPOENA SECTION Quezon City Police District Camp BGen Tomas Karingal Sikatuna Village, Diliman Quezon City GREETINGS: You are hereby notified by these presents that on November 20, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, November 26, 202 Atty. Marg ette Y. Guz n Executive lerk of Court III Page I of I

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-331 Plaintiff, For: Violation of Sections 56(b), 106(a) & -versus- 255 in relation to Sections 27 and 108 of the N/RC Members: BENITO F. SANTOS, JR. DEL ROSARIO, P.J. , Chairperson, c/o UBE CONSTRUCTION BACORRO-VILLENA, and CORP. CUI-DAVID, JJ. 28B Mapagkawanggawa St. , Teacher's Village, Quezon City (AT LARGE) -~~~u_s~~~ ________ ~Wt:~~~~:z~ PM x ________________ RESOLUTION For the Court's action is plaintiff's Entry of Appearance with attached Motion to Amend Information with Leave of Court (Motion to Amend Information) filed on October 11 , 2024. To recall, the Court, in its Resolution dated July 30, 2024, required plaintiff to: 1. take appropriate action on the noted discrepancy in the Information and its attachments, pertaining to the taxable person liable for the alleged deficiency taxes; and, 2. submit proof of service/mailing and actual receipt by accused Benito F. Santos, Jr. of Final Assessment Notice/ Formal Letter of Demand.(FAN/FLO) No. 39-8053-07 dated July 9, 2010, both within five (5) days from notice. Subsequently, the Bureau of Internal Revenue (BIR), through its counsels, filed a Motion for Extension of Time (In Re: Resolution dated July 30, 2024) requesting for an additional period of fifteen (15) days within which to comply with the July 30, 2024 Resolution.

RESOLUTION People of the Philippines vs. Benito F. Santos, Jr. CTA Crim. Case No. 0-331 On September 4, 2024, the BIR filed its Compliance with Motion and Manifestation (Re: Resolution dated July 30, 2024) [Compliance] with attached document allegedly "evidencing proof of service" of the subject FAN/FLO. On October 11, 2024, Senior Assistant City Prosecutor Julan C. llao, MNSA filed via electronic mail the present Entry of Appearance with attached Motion to Amend Information. The Court notes the Entry of Appearance. Anent the Motion to Amend Information, plaintiff prays that it be allowed to amend the Information filed on April 16, 2013 to correct the discrepancy in said Information. Plaintiff prays that the Information be amended to read: "That on or about the 91h day of August 2010, and for sometime prior thereto and persisting up to the present in Quezon City, Philippines, the above-named accused being then the President of UBE CONSTRUCTION CORP., did then and there willfully and unlawfully fail, neglect and still fails and refuses and neglects to pay the Deficiency Income Tax in the amount of P7,379,614.94, Deficiency Value Added Tax of P3,382,808.69 of UBE CONSTRUCTION CORP., exclusive of interest and surcharges of P27,401.09 or a total of P10,789,824.72 , Philippine Currency, computed as of July 9, 2010 covering taxable year 2007, under Assessment Notice F-45-06-124 dated July 9, 2010 which he failed and refused to pay the aforesaid deficiency Income Tax and Value Added Tax for taxable year 2007 resulting in the deprivation of revenues for the Government and/or the BUREAU OF INTERNAL REVENUE herein represented by ATTY. LORNA SB. CRUZ in the amount aforementioned. CONTRARY TO LAW."1 Section 14 of Rule 110 of the Revised Rules of Court provides: Section 14. Amendment or substitution. - A complaint or information may be amended, in form or in substance, without leave of court, at any time before the accused enters his plea. After the plea and during the trial, a formal amendment may only be made with leave of court and when it can be done without causing prejudice to the rights of the accused. xxx (Emphasis supplied) 1 CTA Docket, pp. 82-83.

RESOLUTION People of the Philippines vs. Benito F. Santos, Jr. CTA Crim. Case No. 0-331 An Information may be amended, in form or in substance, without leave of court, at any time before the accused enters his plea. Considering that accused Benito F. Santos, Jr. has not been arraigned, the Motion to Amend Information with Leave of Court is deemed granted. The Court will now determine the existence of probable cause in the present case. An examination of document attached to the Compliance filed by the BIR on September 4, 2024 reveals that it pertains to an internal communication within the BIR. Specifically, it is a document evidencing the receipt of Revenue District Office (ROO)- 39-South City of a list of Final Assessment Notice Letters supposedly issued to various taxpayers, including UBE Construction Corp., from the Chief, Billing Section of Revenue Region No. 7 Quezon City 51h Floor- Assessment Division. For easy reference, the document is shown below: ":'�' -., .... ,, .. 1,, --- - --~~~�o:o-~~-.. ~jt~~.,t.:::- ,~;~, :-:::-- -:�--:~--~~'!~:; '?'.:~~::~-":.~�,--:--;~-- ------- �- ---�- - - - ---,-----~------------------ ___: :_�_ ':::_��~�-~- j-,_~_~c~,~-- -~ \

RESOLUTION People of the Philippines vs. Benito F. Santos. Jr. CTA Grim. Case No. 0-331 Notably, nowhere in the above document is it shown that the FAN/FLO dated July 9, 2010 had been mailed to UBE Construction Corp. Even more glaring is that the document does not show that said FAN/FLO was actually received by accused Benito F. Santos, Jr. In the July 30, 2024 Resolution, the Court extensively discussed that absent any proof that the final notice and demand for payment was received by the taxpayer, there is no basis to conclude that an offense of willful failure and refusal to pay deficiency tax assessment has been committed. In the present case, considering that plaintiff failed to establish accused's receipt of the FAN/FLO, it cannot be said that accused committed the crime of willful failure to pay tax. WHEREFORE, premises considered, the Court resolves to: 1. NOTE the Entry of Appearance filed by Senior Assistant City Prosecutor Julan C. llao, MNSA; 2. GRANT the Motion to Amend Information with Leave of Court; 3. DISMISS the Amended Information contained in the Motion to Amend Information with Leave of Court; and, 4. RECALL and SET ASIDE the Alias Warrant of Arrest dated May 12, 2014. SO ORDERED. Presiding Justice -- /rruttibhtZ_ LLENA LANEE S. CUI-DAVID Associate Justice