CTA Case No. EB CRIM-58 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE PHILIPPINES, CTA EB CRIM. NO. 058 Petitioner, (CTA Crim. Case Nos. 0 - 247 to 0 -249) Present: - versus - DEL ROSARIO, P.J., CASTANEDA, JR., UY, FABON-VICTORINO, MINDARO-GRULLA, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDROI ]]. JUAN MIGUEL M. ARROYO, Promulgated: Respondent. . !- ~~~ ~.�~rir'� 1 x- - - - - - - - - - - - - - - - - - - - - - RESOLUTION Before the Court are the following: 1) Manifestation dated November 19, 2019 posted by respondent on November 20, 2019, received by the Court on November 27, 2019; 2) Entry of Judgement included with the Return of Case Records from the Supreme Court, received by the Court on November 28, 2019. In his Manifestation, respondent states that the Supreme Court has denied the Office of the Solicitor General's motion for reconsideration of the Resolution dated September 12, 2018 which dismissed petitioner's Petition for

RESOLUTION CTA EB CRIM. NO. 058 Certiorari in G.R. Nos. 239519 and 239552-53 with finality, with a warning that no further motions or pleadings shall be entertained. The Supreme Court has further ordered the issuance of an Entry of Judgment. With the foregoing, there is no more impediment for the Court to dismiss the instant Petition for Review, says respondent. The Return of Case Records from the Supreme Court, on the other hand, indicates the return of the record of this case to this Court, together with a copy of the Supreme Court Resolution dated September 12, 2018 and a Certified True Copy of the Entry of Judgment thereon. The Manifestation dated November 19, 2019 filed by respondent, as well as the Entry of Judgment in G.R. Nos. 239519 and 239552-53, are NOTED. As to the Petition for Review filed before the CTA En Bane on August 30, 2018, the same is petitioner's appeal assailing the CTA Division Decision dated March 21, 2018 in CTA Crim. Case Nos. 0-247 to 0-249 entitled People of the Philippines vs. Juan Miguel M. Arroyo. The assailed Decision acquitted respondent for failure of petitioner to prove his guilt beyond moral certainty of the charge of failure to supply correct and accurate information and for failure to file Income Tax Return under Sections 24 & 51, in relation to Section 255 of the National Internal Revenue Code (NIRC of 1997. The Decision also dismissed the civil action to collect tax as the act or omission from which the civil liability might arise did not exist. Equally assailed is the CTA Division Resolution dated August 8, 2018, which denied the petitioner's motion for reconsideration of the Decision of March 21, 2018. The instant Petition for Review filed before the CTA En Bane is an appeal on the civil aspect of the case. Per Supreme Court Resolution dated August 1, 2018 directing the CTA to elevate the complete record of the case, a Petition for Certiorari was also filed by petitioner with the Supreme Court questioning the acquittal of respondent in the criminal case.

RESOLUTION CTA EB CRIM. NO. 058 On January 17, 2019, the Court received a Notice from the Supreme Court pertaining to its Resolution dated September 12, 2018 in the case of People of the Philippines vs. Court of Tax Appeals, First Division, and Juan Miguel M. Arroyo docketed as G.R. No. 239519 and 239552-53. The Resolution of September 12, 2018 dismissed the Petition for Certiorari of petitioner on procedural ground, and due to substantive deficiencies. The Supreme Court found the Petition for Certiorari prematurely filed as petitioner failed to file a motion for reconsideration of the assailed Decision regarding the criminal aspect, in violation of Section 1, Rule 65 of the Rules of Court. On the substantive aspect, the Supreme Court found that there was no showing that the CTA in Division committed grave abuse of discretion amounting to lack or excess of jurisdiction when it rendered the assailed Decision. On February 13, 2019, the Court received a copy of the Motion for Reconsideration dated January 23, 2019 filed by petitioner with the Supreme Court in G.R. Nos. 239519 and 239552-53, assailing the dismissal of its Petition for Certiorari as indicated in the High Court's Resolution of September 12, 2018. On November 28, 2019, the Court received an Entry of Judgment issued by the Supreme Court in G.R. Nos. 239519 and 239552-53 stating that its Resolution dated September 12, 2018 dismissing petitioner's Petition for Certiorari, has become final and executory on June 26, 2019 and has been recorded in the Book of Entries of Judgments. Unarguably, the dismissal of the Petition for Certiorari filed by petitioner with the Supreme Court effectively affirmed the ruling of the CTA Division, thereby rendering the instant Petition for Review before the Court En Bane moot. WHEREFORE, the Petition for Review filed on August 30, 2018 before the Court En Bane is hereby DISMISSED. SO ORDERED.

RESOLUTION CTA EB CRIM. NO. 058 Presiding Justice Q~-r:.. c_a:r-.,__._04.., <A. . ERL~P. UY JUAi<fiTO C. CASTANEDA, q'R, Associate Justice Associate Justice CJM:; CIELITO i�t~. . Mr...-,1 ~ � L",.,.U.. MINDAAO-GRULLA Associate Justice ~- ~ ..d..___ ~�7.~ MA. BELEN M. RINGPIS-LIBAN CATHERINE T. MANAHAN Associate Justice Associate Justice -VILLENA MARIA