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

CTA Fonn No.8 (For DCC) 111111111111111111111111111 111111111111111111111111111111 11111 111111111111111111 25-000558-0005 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-1320 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - NOTICE OF RESOLUTION WU QI.LONG a.k.a. RONALD/ a.k.a. TONY, Accused. To: PROVINCIAL PROSECUTOR RAMONCITO BIENVENIDO T. OCAMPO, JR. ASST. PROVINCIAL PROSECUTOR JAMES ORVEN S. ESCALONA Department of Justice Office of the Provincial Prosecutor- Bulacan Hall of Justice Building Capitol Compound, Guinhawa Malolos City, Bulacan GREETINGS: You are hereby notified by these presents that on October 3, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, October 7, 2025. . AttyE. xMecaurtiiavJ~ ~F.ouCrthaIIn-Te

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1320 PHILIPPINES, For: Unlawful possession of any Plaintiff, apparatus or mechanical contrivance for the manufacture -versus- of cigarettes penalized under Section 265-B of R.A. No . 8424 as WU QILONG a.k.a. amended by Section 13 of R.A. RONALD/a.k.a. TONY, No. 11346. Accused. Members: DEL ROSARIO , PJ) Chairperson) BACORRO-VILLENA, and CUI-DAVID, JJ. Promulgated: OCT 03 2025 /I :tv~,-.. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION On July 1, 2025, the prosecution filed an Iriformationl charging the accused, Wu Qilong a.k.a. Ronald/a.k.a. Tony, with violation of Section 265-B of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No . 11346, allegedly committed as follows: That on or about November 6, 2024, in the Municipality of San Rafael, Bulacan, the above named-named accus~d, without lawful authority and valid explanation, did then and there willfully, unlawfully a nd knowingly possess the following: Product Quantities Cigarette making machine 3 lines manufacturing 9 machines Cigarette packing machines 5 lines for manufacturing 28 machines located inside the warehouse located at Brgy. Maronquillo, San Rafael, Bulacan, a facility under the National Internal Revenue Docket, pp. 5-6.

RESOLUTION CTA Crim. Case No. 0-1320 People of the Philippines v. Wu Qilong a.k.a. Ronaldja.k.a. Tony X------------------------------------------------------------------------------------------X Code, that are all subject to excise tax, without paying the assessed excise tax in the total amount of P312,085,370.00, to the damage and prejudice of the government. CONTRARY TO LAW. However, the Court noted that the prosecution failed to submit, via electronic mail (e-mail), a Portable Document Format (PDF) copy of the Information filed on July 1, 2025.2 Hence, in a Minute Resolution3 issued on August 1, 2025, the prosecution was directed to submit via e-mail a PDF copy of the said Information filed on July 1, 2025, within 24 hours from notice, pursuant to Section 2, paragraph 2 of En Bane Resolution No.8- 2024 and En Bane Resolution No. 1-2025, which adopted A.M. No. 10-3-7-SC and A.M. No. 11-9-4-SC (Guidelines on the Submission of Electronic Copies of Pleadings and Other Court Submissions Filed Before Lower Courts Pursuant to the Efficient Use of Paper Rule). On September 10, 2025, the Judicial Records Division reported that the prosecution failed to comply with the Court's directive as stated in the Minute Resolution dated August 1, 2025.4 Section 2, paragraph 2 of En Bane Resolution No. 8-2024 provides: 2. Manner of transmittal. - The PDF copies must be transmitted by litigants and court users to the official e- mail addresses: When the primary manner of filing is through personal filing, by registered mail, or by accredited courier, in accordance with Rule 13, Section 3(a), 3(b), or 3(c) of the 2019 Amendments to the 1997 Rules of Civil Procedure, ten (10) paper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent pleadings for Division cases, shall be filed. The PDF copies must be transmitted within twenty-four (24) hours from such filing of paper copies; otherwise, the pleading or court submission shall be deemed as not filed. (Emphasis and underscoring supplied) !d. at 68, Records Verification Report dated July 7, 2025. !d. at 69. Records Verification Report dated September 10.2025.

RESOLUTION CTA Crim. Case No. 0-1320 People of the Philippines v. Wu Qilong a.k.a. Ronaldja.k.a. Tony x------------------------------------------------------------------------------------------x Clearly, the electronic transmittal to this Court of PDF copies of pleadings, court submissions, and accompanying documents, such as annexes and exhibits, must be made within twenty-four (24) hours from the filing of paper copies; otherwise, the pleading or court submission shall be deemed not filed. Despite the opportunity granted, the prosecution failed to electronically transmit the required PDF copy of the Information filed on July 1, 2025. WHEREFORE, the Information filed via personal service on July 1, 2025, is hereby DEEMED NOT FILED. SO ORDERED. (No Part) ROMAN G. DEL ROSARIO Presiding Justice JEANMA A. BACORRO-VILLENA ociate Justice kuAAA~x LArffE's~' CUI-DAVID Associate Justice