PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy. 7, Zone 1, Tondo Manila)

,. CTA Fotm No. 8 11111111111111111111111111111111111111111111111111111111111111111111111111111111 22-000522-0005 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CRIM. CASE NO. 0-950 PEOPLE OF THE PHILIPPINES, Plaintiff, -versus- ZIEGFRIED LOO TIAN, NOTICE OF RESOLUTION (No. 1013, Juan Luna Street, Brgy. 7, Zone 1, Tondo~ Manila, -AT LARGE- Accused. To: PROSECUTOR GENERAL BENEDICTO A. MALCONTENTO PROSECUTION ATTY. JAYVEE LAURENCE B. BANDONG Department of Justice Padre Faura Street Etmita, Manila 1000 COMMISSIONER OF INTERNAL REVENUE Thru: Prosecution Division Bureau of Internal Revenue BIR National Office Building BIR Road, Diliman, Quezon City ATTY. CATHERINE ROSER. TORTOLES ATTY. JAMAICA KAY DELACRUZ ATTY. GRACE E. UNTALAN Bureau of Internal Revenue Room 704, 7th Floor, Prosecution Division BIR National Office Building BIR Road, Diliman, Quezon City GREETINGS: You are hereby notified by these presents that on February 8, 2023, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, February 13, 2023. J~F. AttyE. Mxaerciautive~ Chan-Te Court II

�- REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-950 Plaintiff (NPS Docket No. XVI-INV-12G-00346) -versus- For: Violation of Section 254 of the National Internal Revenue Code of 1997, as amended Members: DEL ROSARIO, PJ, Chairperson, ZIEGFRIED LOO TIAN, MANAHAN, and (No. 1013, Juan Luna Street, Brgy. REYES-FAJARDO lL 7, Zone 1, Tondo, Manila), Promulgated: -AT LARGE- Accused. FEB 0 82023 ; /L't;T f;JJ. ~- X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I_ - -- - - - - - - -X RESOLUTION On December 12, 2022, the Court issued a Resolution, dismissing the case in the following fashion: WHEREFORE, the Court finds no probable cause to issue a warrant of arrest, on the ground of prescription of the offense charged. Likewise, on the same ground, the instant Information docketed as CTA Crim. Case No. 0-950, is DISMISSED. SO ORDERED. On January 10, 2023, the prosecution filed a Formal Entry of Appearance with Motion for Reconsideration. In its motion, the prosecution finds erroneous the ruling that the criminal action filed against the accused is already barred by the statute of limitations. Section 281 of the National Internal Revenue Code (NIRC), as amended, provides among others that the five (5)-year prescriptive period for tax offenses commences from discovery thereof and institution of judicial proceedings for its investigation and punishment, and shall be suspended when proceedings are instituted against the persons guilty of the transgression.

-� RESOLUTION CTA Crim. Case No. 0-950 J Page 2 of 4 -� For the prosecution, prescription has not set in as the prescriptive period, in this case, began to run on July 5, 2012 when the Bureau of Internal Revenue (BIR) filed a complaint for violation of Sections 254 and 255 of the NIRC of 1997, as amended, against accused Ziegfried Loo Tian with the Department of Justice (DOJ), but at the same time, prescription was interrupted for the same reason that proceedings were instituted on the same date. The instant Motion must be denied. Item III (2)( c) of the Revised Guidelines for Continuous Trial of Criminal Cases provides: III. Procedure XXX XXX XXX 2. Motions XXX XXX XXX (c) Meritorious Motions. - Motions that allege plausible grounds supported by relevant documents and/ or competent evidence, except those that are already covered by the Revised Guidelines, are meritorious motions, xxx: XXX XXX XXX The motion for reconsideration of the resolution of a meritorious motion shall be filed within a non-extendible period of five (5) calendar days from receipt of such resolution, xxx. Motions that do not conform to the requirements stated above shall be considered unmeritorious and shall be denied outright. From the foregoing, the party aggrieved by the Resolution of the Court is conferred a non-extendible period of five (5) calendar days, reckoned from receipt thereof, within which to file a motion for reconsideration, lest the same shall be denied.

. RESOLUTION CTA Crim. Case No. 0-950 As admitted,1 the prosecution received the Resolution dated December 12, 2022, dismissing the present case on the ground of prescription on December 29, 2022. Consistent with the above rule, the prosecution had a non-extendible period of five (5) calendar days from December 29, 2022 or until January 3, 2023 to seek reconsideration of the adverse ruling. The prosecution's Motion for Reconsideration having been belatedly posted only on January 10, 2023, the Court is left with no other recourse but to deny the same. Further, even assuming that the motion is timely filed, said motion shall likewise be denied for lack of merit. As extensively discussed in the Resolution dated December 12, 2022, the Revised Rules of the Court of Tax Appeals is explicit when it provides that the institution of the criminal action shall interrupt the running of the period of prescription. The prescription of the tax offense, in this case, begins to run from the discovery and institution of proceedings for its investigation on July 5, 2012. Thus, the right of the government to institute the case against accused had already prescribed when the Information was filed before this Court on October 26, 2022. WHEREFORE, the prosecution's Motion for Reconsideration is DENIED. The Formal Entry of Appearance of the Deputized Special Prosecutors for the Bureau of Internal Revenue as counsel for plaintiff is hereby NOTED. Henceforth, let all notices, processes and orders of this Court, motions, pleadings and other papers relative to the above-entitled case be directly served to plaintiff's counsel at: BUREAU OF INTERNAL REVENUE 7th Floor, Room 704 Prosecution Division BIR National Office Building BIR Road, Diliman, Quezon City 1 Page 2, Paragraph No. 5, Prosecution's Motion for Reconsideration.

' 'r RESOLUTION CTA Crim. Case No. 0-950 SO ORDERED. Presiding Justice ~� j: ~~~e..""""'~-- CATHERINE T. MANAHAN Associate Justice ~ Lv f.~ �fiti~ MARIAN iv9 F. REY~S-FAfARDO Associate Justice