PEOPLE OF THE PHILIPPINES v. ROSALIE DAVID [ Proprietor of Victory Talent Promotion] 171 Neon Street, San Francisco Floodway, Cainta Rizal]

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION ********* PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE No. 0-195 Plaintiff, (I.S. No. 2006-694) -versus- For: Violation of Section 255 of the 1997 NIRC (Failure to File Income Tax Return) Members: Acosta, Chairman, Uy, and Fabon-Victorino, JL ROSALIE DAVID Proprietor of Victory Talent Promotion 171 Neon Street, San Francisco Promulgated: Floodway, Cainta, Rizal Accused. C~C Q1 2011 :3 ;~~" X-----------------------------------~ -X RESOLUTION On October 5, 2011, the Court issued a Resolution ordering the case to be archived since the Return of Warrant issued by Police Superintendent Archival D. Macala indicated that Warrant was not served and the Barangay Certification issued by Ms. Wilinda U. Alteza was not verified. However, on the same day October 5, 2011, a representative of the accused submitted two (2) letters from a certain Rose Ann V. David and Rico Asenjo Victoria, claiming that they are the daughter and brother,

RESOLUTION CTA CRIMCASENo. 0-195 Page 2 of3 respectively, of the accused; that Rosalina Asenjo Victoria is the same person as Rosalie Victoria David, the accused in this case; and, that Rosalina Asenjo David has died on January 10,2010. On November 18, 2011, Assistant State Prosecutor Mederlyn P. Mangalindan filed a "Manifestation" alleging that further verifications on the relations of accused Rosalie David to the deceased Rosalina Asenjo Victoria were made and by virtue of a subpoena to Rose Ann Victoria David, the alleged daughter of the accused, the following documents were submitted: 1. Annex "A" -Affidavit of Rose Ann Victoria; 2. Annex "A-1" -Original Birth Certificate of Rose Ann Victoria indicating therein that her mother is Rosalina Asenjo Victoria; 3. Annex "B" - Original Death Certificate of Rosalina Asenjo Victoria; 4. Annex "C" - Certified photocopy of the passport of Rosalina Asenjo Victoria; 5. Annex "D" - Photocopy of the Postal ID of Rosalina Asenjo Victoria; 6. Annex "E" - Photocopy of ABS CBN Identification Card of Rosalie David. In light of the submission of new documents and in view of the Manifestation of Assistant State Prosecutor Mangalindan, the case 1s hereby REINSTATED to note the fact of death of accused Rosalie David, as prayed for by Assistant State Prosecutor Mangalindan.

RESOLUTION CTA CRIMCASE No. 0-195 Page 3 of3 Consequently, the Court applies Article 89(1) of the Revised Penal Code which states that a criminal liability is totally extinguished upon the death of the accused, to wit: Art. 89. How criminal liability is totally extinguished. Criminal liability is totally extinguished: 1. By the death of the convict, as to the personal penalties; and as to pecuniary penalties, liability therefor is extinguished only when the death of the offender occurs before fmal judgment. xxx As to the civil liability, pertinent is Rule 111 Section 4 of the Rules of Court which states that: Sec. 4. Effect of death on civil actions - xxx If the accused dies before arraignment, the case shall be dismissed without prejudice to any civil action the offended party may file against the estate of the deceased. WHEREFORE, Criminal Case No. 0-195 against Rosalie David, a.k.a. Rosalina Asenjo Victoria, is hereby DISMISSED, without prejudice to the filing of any civil action by the State. SO ORDERED. l~ (J- [ ........-"... ERNESTO D. ACOSTA Presiding Justice (On Leave) Z R PABON-VICTORINO ERLINDA P. UY Associate Justice ss~iate Justice /