PEOPLE OF THE PHILIPPINES v. MANNASOFT TECHNOLOGY, HANS C. DEE, and ALMA L. FERNANDEZ, 2/F Republic Glass Building, 196 Salcedo Street, Legaspi Village, Makati City (At-Large)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0 -787 Plaintiff, (NPS Docket No. XVI-INV-l SD-00105) For: Violation of Section 255, in relation ' to Sections 253 & 256, of the NIRC of 1997, as amended -versus- Members: DEL ROSARIO , P.J., Chairperson, FABON-VICTORINO , and MANNASOFT TECHNOLOGY MANAHAN, JJ. CORPORATION, HANS C. DEE Promulgated: and ALMA L. FERNANDEZ Accused. NOV 22 201~ )C- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - )C RESOLUTION In this Court's Resolution dated September 25, 2019, the determination of probable cause of the instant case was held in abeyance subject to plaintiffs submission of the Amended Information to correct the omission of the name of Ms. Rosalinda B. Dee in the caption of the Information considering that her name appeared in the body of said Information and the prosecutor's resolution dated July 19, 20 18 and the amount cited therein does not pertain to e)Cpanded withholding ta)C deficiency but to income ta)C deficiency. Further, the General Information Sheet (GIS) from the Securities and E)Cchange Commission was not included among the attachments in the Information which would show that the accused responsible officers were indeed the same officers at the time when the offense was committed. However, per Records Verification dated October 31, 2019, plaintiff failed to comply with the said resolution. Section 6, Rule 110 of the Rules of Court provides: Sec. 6. Sufficiency ofcomplaint or information.

RESOLUTION CTA CRIM. CASE No. 0-787 A complaint or information is sufficient if it states the name of the accused; the d esignation of the offense by the statute; the acts or omissions complained of as constituting the offense; the name of the offen ded party; the approximate time of the commission of the offense, and the place wherein the offense was committed. When an offense is committed by more than one person, all of them shall be included in the complaint o r information. (Emphasis supplied) WHEREFORE, premises considered, the case is hereby DISMISSED for insufficiency of the Information and/ or lack of probable cause. SO ORDERED. Presiding Justice ~� l�~ CATHERINE T . MANAHAN Associate Justice