PEOPLE OF THE PHILIPPINES, v. RONIE ROMANO EUSTAQUIO, (No. Unit 4, Solid Gold Bldg., National Highway, Brgy. Macabling, Sta. Rosa City, Laguna) -at large-

CTA Form No. 8 (For DCC) 111111111111 11111111111111111111 11111 1111111111 111111111111111111111111111111111 20-000027-0014 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0 -807 PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - NOTICE OF RESOLUTION RONIE ROMANO EUSTAQUIO, Accused. To: PROSECUTOR GENERAL BENEDICTO A. MALCONTENTO ASST. STATE PROS. ROBE RT D.G. ONG, JR. Department of Justice Padre Faura Street, Ermita 1000 Manila ATTY. ROBERTO G. DAMIA , JR. ATTY.GREGHVONA. MATOL Bureau of Internal Revenue Room 704, Prosecution Division, BlR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City GREETINGS: You are hereby notified by these presents that on July 30, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, July 31, 2024. Atty. Ma Executi Page 1 of I

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-807 Plaintiff, For: Violation of Section 255 of the National Internal Revenue Code (NIRC) of 1997, as amended -versus- Members: DEL ROSARIO, P.J. , Chairperson , BACORRO-VILLENA, and CUI-DAVID, JJ. RONIE ROMANO EUSTAQUIO, Accused . X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - For the Court's resolution is plaintiff People of the Philippines' (plaintiff's) "Motion for Reconsideration (of the Decision dated April 30, 2024)"1 (MR) filed on 24 May 2024 through registered mail2, praying for the reversal of the Resolution dated 30 April 20243 (assailed Resolution) which dismissed the instant case due to prescription . In the MR, plaintiff mainly argues that prescription should not prejudice the government's right to collect taxes, the same being the lifeblood of the nation . Citing the case of People of the Philippines v. Han. Oscar L. Leviste, Presiding Judge of the Regional Trial Court of Quezon City, Branch 97, et al.4 , plaintiff also claims that the State is entitled to the constitutional right of due process and thus, must be given a day in court to prosecute the instant case. Division Docket, pp. 90-95. 2 Received by the Court on 29 May 2024. ld ., pp. 82-89. 4 G.R. No. 104386, 2 8 March 1996.

RESOLUTION CTA Crim. Case No. 0-807 People of the Philippines v. Ronie Romano Eustaquio x------------- --------------------------------------------- x We resolve. An examination of the records of the case warrants the dismissal of the MR due to its belated filing. Pursuant to Section 65, Rule 120 in relation to Section 16, Rule 121 of the Revised Rules of Criminal Procedure, an aggrieved party shall have fifteen (15) days from notice of the judgment of conviction or final order to file a motion for new trial or reconsideration, otherwise the said judgment or final order (being contested) shall become final and executory. Here, based on the Notice of Resolution dated 02 May 20247, plaintiff, through the Department of Justice (DOJ ), received the assailed Resolution on 06 May 2024. Counting 15 days therefrom, plaintiff had until 21 May 2024 to file the MR. However, the MR was filed only on 24 May 2024 (through registered mail), thus it was filed out of time. Consequently, the Resolution of 30 April 2024 had already attained finality. It is settled that a judgment becomes final and executory by operation of law. Finality becomes a fact when the reglementary period to appeal lapses and no appeal is perfected within such period. 8 ACCORDINGLY, the plaintiff's "Motion for Reconsideration (of the Decision dated April 30, 2024)" filed on 24 May 2024 is DENIED for having been filed out of time. SO ORDERED. Associate Justice ' ~~i~te Justice MA~~LLENA JEAN SEC. 6. Promulgation ofJudgment. - [.] SEC. I. New Trial or Reconsideration.-[.] Division Docket, p. 81. See Social Security System v. Ma. Fe F. !sip, G.R. No. 165417,04 April2007.

RESOLUTION CTA Crim. Case No. 0�807 People of the Philippines v. Ronie Romano Eustaquio Page 3 of3 X--------------------------------------------------------- -X ON LEAVE LANEE S. CUI-DAVID Associate Justice