PEOPLE OF THE PHILIPPINES v. L.M. CAMUS ENGINEERING CORP. represented by LUIS M. CAMUS AND LINO D. MENDOZA, c/o L.M. CAMUS Engineering Corp., 475 E. Rodriguez Sr. Ave., Cubao, Quezon City

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PEOPLE OF THE CTA CRIM. CASE NOS. 0-395 PHILIPPINES, to 0-406 Plaintiff, -versus- Members: L.M. CAMUS ENGINEERING MANAHAN, Chairperson, CORP. represented by LUIS REYES-FAJARDO, and M. CAMUS and LINO D. ANGELES, JJ. MENDOZA, c/o L.M. CAMUS ENGINEERING CORP., 475 E. RODRIGUEZ SR. AVE., Promulgated: CUBAO, QUEZON CITY, ......:...,___:..8:___�2_8--2-:-0:-2:,5...----,--- - Accused. x - - - - - - - - - - - - - - - - - - - -- - - - - - _t;_- - - - // ~ ~ ~-q :.~--- - - - - -x RESOLUTION In a Resolution dated January 9, 20241, the Court granted the Motion to Release Cash Bonds filed by accused on August 23, 2023, and ordered that the cash bonds posted by the accused be released, subject to the presentation of the original official receipts and pursuant to established accounting rules and regulations. Subsequently, on January 10, 2024, accused posted a Reiterative Motion to Release Cash Bonds2 which was declared moot and academic in the Resolution dated May 8, 20243 considering that the Court has already ordered the release of the cash bonds pursuant to the Resolution dated January 9, 2024. On September 4, 2024, accused L.M. Camus Engineering Corp. (the Company) filed aMotion stating that the fund of the Company was used to pay for the cash bonds posted by the two individual accused - Mr. Luis M. Camus and Mr. Lino D. Mendoza; and that during the pendency of the cases, Mr. Camus had already passed, while Mr. 1 Docket (CfA Crim. Case No. 0-395) - Vol. 7, pp. 3131 to 3133. 2 Docket (erA Crim. Case No. 0-395) - Vol. 7, pp. 3134 to 3135. 3 Docket (CfA Crim. Case No. 0-395) - Vol. 7, pp. 3141 to 3145.

RESOLUTION CfA CRIM. CASE NOS. 0-395 to 0-406 Page 2 of3 Mendoza already retired from employment. Thus, accused Company prays that the Court allow and authorize that the checks for the cash bonds posted, be issued, drawn, and released to accused Company, subject to any conditions that may be imposed by the Court. The Court notes that accused Company failed to file the electronic copy ofthe Motion within twenty-four (24) hours from filing of the paper copy thereof pursuant to the En Bane Resolution No. 8- 2024 which took effect on September 1, 2024. Nevertheless, the Court shall allow accused Company to comply with En Bane Resolution No. 8-2024 relative to the submission of the electronic copy of its Motion. It should be noted that the acquittal ofthe accused Company and Mr. Mendoza already attained finality pursuant to the Decision dated September 5 , 2022 and Resolution dated October 11, 2023 both promulgated by the Supreme Court in G.R. Nos. 251270 and 251291- 301 entitled "People ofthe Philippines vs. Court ofTax Appeals-Third Division} L.M. Camus Engineering Corporation and Lino D. Mendoza". Moreover, the case against Mr. Camus is also dismissible in accordance with Section 4, Rule 114 of the Revised Rules of Criminal Procedure considering that he died before his arraignment. The death of Mr. Camus is evidenced by a Certificate of Death issued by the Philippine Statistics Authority and attached to the Compliance filed on December 1, 20205 by accused's counsel. With respect to the pending Motion, there is a need to verify the claim of accused Company that its funds were used to pay for the cash bonds of Mr. Mendoza and Mr. Camus. WHEREFORE, premises considered, the Court resolves to: 1. GIVE accused L.M. Camus Engineering Corp. a period of five (5) days within which to submit the electronic copy of its Motion filed on September 4, 2024; 2. ORDER accused L.M. Camus Engineering Corp. to submit within five (5) days proof in support of its claim that its funds were used to pay for the cash bonds posted by Mr. Luis M. Camus and Mr. Lino D. Mendoza; 3� DIRECT plaintiff to comment on the Motion within five (5) days from notice hereof; 4 SEC. 4 Effect of death on civil actions. - xxx Ifthe 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. s Docket (CfA Crim. Case No. 0-395) - Vol. 7, pp. 2987 to 2988.

RESOLUTION CTA CRIM. CASE NOS. 0-395 to 0-406 Page 3 of3 4� HOLD IN ABEYANCE the resolution of the Motion pending submission of the compliance by accused L.M. Camus Engineering Corp. and filing of comment by the plaintiff, or lapse of the period herein granted; and 5� DISMISS the case against Mr. Luis M. Camus pursuant to Section 4, Rule 11 of the Revised Rules of Criminal Procedure. SO ORDERED. CATHERINE T. MANAHAN Associate Justice ~. !~ Wf~-. Ri~ vEs~~ FX� JA~RDO Associate Justice HENRY~~GELES Associate Justice