PEOPLE OF THE PHILIPPINES v. CARLOS ADRAQUE CHING, ETHERIA TRADING

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM . CASE NO. 0-561 Plaintiff, - versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused. X - --- - - - - - -- - - - - - - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-562 Plaintiff, - versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accu se d . X - - -- - - - - - - - - -- - - - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM . CASE NO. 0 -563 Plr:tintiff, - versus - CARLOS ADRAQUE CHING, ETHERIA TRADING, A ccused . X - - - - - - - - - - - - - - -- - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0 -564 Plaintiff, - versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused. X - - - - -- - - - - - - - - - - - - - - - - -X

Order Grim. Case Nos. 0-561to 0-570 PEOPLE OF THE PHILIPPINES, Plaintiff, CTA CRIM. CASE NO. 0-565 -versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused. X - - - - - - - - - - - - - - - - - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-566 Plaintiff, -versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused . X - - - - --- - - - - - - - - - - -- - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-567 Plaintiff, -versus - CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused. X - - - - - - - - -- - - - - - - - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM . CASE NO. 0-568 Plaintiff, -versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused . X - - - - - - - - - - - - - - - - - - - - - - -X

Order Crim. Case Nos. 0-561 to 0-570 PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-569 Plaintiff, - versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused . X - -- - - - -- - - - - - - - - - - - - - - -X PEOPLE OF THE PHILIPPINES, CTA CRIM . CASE NO. 0-570 Plaintiff, - versus- CARLOS ADRAQUE CHING, ETHERIA TRADING, Accused . X - - - - - - - - - - - - - - - - - - - - - - -X ORDER When these cases were called for the hearing of the defense counsel's Motion to Dismiss on the ground that the accused already passed away last August 14, 2021 , his counsel, Atty . Arjay V. Puyot (of the Public Attorney's Office), and Special Prosecutors Zeus Gamaliel S. Mendoza and Caroline Claire S. Baric (of the BIR), appeared. After verifying the Death Certificate of accused Carlos Ad raque Ching, issued by the Philippine Statistics Authority , attached to the Corr pliance filed by the defense counsel on March 1, 2022, the Special Prosecutors manifested no objection to the defense counsel's Motion to Dismiss. There bei ng no objection , the defense counsel's Motion to Dismiss is GRANTED. CTA Case Nos. 0-561 to 0-570 are hereby DISMISSED. As regards the defense counsel's oral motion to RELEASE BOND, the Court ordered the defense counsel to file a written motion. SO ORDERED. Quezon City, Philippines, March 16, 2022. 9 c. Q:j-~6 Q JUAN'ito C. CASTANE if., .JR. "-...... Associate Justice ~;;- -VILLENA LANEE S. CUI-OAVID Associate Just ce