CTA Case No. O-21 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, C.T.A. CRIM CASE NO. 0-021 Plaintiff, Members: -versus- ACOSTA, PJ, Chairman BAUTISTA, and ROSALINDA M. PARRILLA CASANOVA, JJ. 1837 Laroza St., Paco, Manila, Promulgated: Accused. APR262006~ x--------------------------------------------------------x RESOLUTION In Our Resolution dated March 10, 2006, the Court ordered the Assistant City Prosecutor Armando C. Velasco "to forward the record of the preliminary investigation ; to submit a copy of the certification or letter of authority issued by the Commissioner of Internal Revenue to the Regional Director for the filing of a criminal complaint against the accused pursuant to Sections 220 and 221 of the National Internal Revenue Code of 1997" . In his "Manifestation" posted on April 4, 2006, Asst. City Prosecutor Velasco manifested that the record of the preliminary investigation is already with the City Prosecutor, and that he has no authority to forward the same to this Court. He, thus ,

R E SOLUTION CTA CRIM CASE NO. 0-021 Page 2 of3 prays that an order to forward the record of preliminary investigation to this Court be addressed instead to the City Prosecutor. The "Manifestation" is hereby NOTED by the Court, however, it is not inclined to grant the prayer. Being the officer tasked to prosecute the above-captioned case , it is incumbent upon Asst. City Prosecutor Velasco to exert efforts within his means to submit the record of the preliminary investigation to this Court. Inasmuch as the record is in the custody of the City Prosecutor, of whom the Assistant City Prosecutor represents in this case , it follows that the order of the Court which was directed to the latter extends to the City Prosecutor. Now, for failure to comply with the Resolution of the Court dated March 10, 2006, and after a judicious consideration of the allegations in the Information and personally evaluating the Resolution of the Office of the City Prosecutor dated February 21 , 2005 and its supporting evidence attached to the record , this Court finding no approval of the Commissioner of Internal Revenue for the institution of a criminal complaint pursuant to Sections 220 and 221 of the National Internal Revenue Code of 1997 (NIRC), hereby resolves to DISMISS the Information for want of the approval from the Commissioner of Internal Revenue pursuant to Sections 220 and 221 of the NIRC. The provisions of Sections 220 and 221 of the NIRC, which we quote hereunder, are clear and need no interpretation . "SEC. 220. Form and Mode of Proceeding in Actions Arising under this Code. - Civil and criminal actions and proceedings instituted in behalf of the Government under the authority of this Code or other law enforced by the Bureau of Internal Revenue shall be brought in the name of the Government of the Philippines and shall be conducted by legal officers of the Bureau of Internal Revenue but no civil or criminal action for the recovery of taxes or the enforcement of any fine, penalty or forfe iture under this Code shall be filed in court without the approval of the Commissioner. SEC. 221 . Remedy for Enforcement of Statutory Penal Provisions.- The remedy for enforcement of statutory penalties of all sorts shall be by criminal or

' RESOLUTION CTA CRIM CASE NO. 0-02 1 Page 3 of3 civil action, as the particular situation may require, subject to the approval of the Commis sione r. WHEREFORE , the Information is hereby DISMISSED for violation of the provisions of Sees. 220 and 221 of the NIRC without prejudice to the re-filing of the same should the proper approval of the Commissioner of Internal Revenue be submitted by the Plaintiff. SO ORDERED. ~ '0 . ~c-..-yL ERNESTO D. ACOSTA Presiding Justice ( (M \-e0vt-' CAESAR A. CASANOVA Associate Justice