PEOPLE OF THE PHILIPPINES v. WILLIAM LIU CO, single proprietor of ALLP Drug & Gen. Merchandise (consolidated with CTA Case Nos. o-306, O-307 & O-308)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, CTA Crim. Case Nos. 0-305, 0-306, 0 -307 & 0 -308 -versus- Members: Castaneda, Jr., Chairperson Casanova, and Cotangco-Manalastas, JJ. Promulgated: WILLIAM LIU CO, Accused. NOV 1 2 2015 / :.;. )(- - - - - - - - - - - - - - - - - - -------- -----------,.-.~~~:, - --- )( RESOL UT IO N The Compliance filed on October 13, 2015 by Yangco Law Offices as counsel for the accused, attaching therewith a certified >Cero>C copy of the Death Certificate of accused William Liu Co issued by the Office of the Civil Registrar General of Quezon City is NOTED. In view of the death of accused William Liu Co on September 15, 2015, as evidence by the certified true copy of his Death Certificate, the above-entitled criminal cases against accused William Liu Co are hereby DISMISSED pursuant to paragraph 1 of Article 89 1 of the Revised Penal Code and the last paragraph of Section 42, Rule 111 of the Revised Rules of Criminal Procedure. SO ORDERED. 9 .C!. c...r-~~ ~ i JUANffO C. CASTANitlfA, JR. Associate Justice 1 Article 89. How crimina/liability is totally extinguished. - Crimina l liability is tota lly exting uished: I. By the death of the co nvict, as to the persona l pena lties and as to pecuniary pena lties, liabi lity there for is extingui shed only when the death of the offender occurs before final judgment. 2 SECTION 4 . Effect ofdeath on civil actions. - xxx XXX XXX XXX If the accused di es before arraignment, the case shall be dismissed w ithout prejud ice to any civil act ion the o ffended party may file against the estate o f the deceased.

RESOLUTON CTA Crim. case Nos. 0-305, 0-306, 0-307 & 0-308 (On Leave) r~).c~ ~_.//I--- CAESAR A. CASANOVA AMELIA R. COTANGCO-MANALASTAS Associate Justice Associate Justice