CTA Case No. O-61 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, -versus- CTA Grim . Case No. 0-061 For: Violation of Section 255 in relations to Sections 253 (d) and 256, Tax Code of 1997, as amended by R.A. 8424 IPWAI KO, Accused . Members: CASTANEDA, JR. , Chairperson ; UY, and ENRIQUEZ, & Promulgated : 0 ----- SEP 2 8 2DD,Y --X X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION A perusal of the Information filed in the above-captioned case, and the documents appended thereto, shows that the same does not bear the approval of the Commissioner of Internal Revenue to file the case in Court, as required under Sections 220 and 221 of the National Internal Revenue Code of 1997, as amended , in relation to Section 2, Rule 9 of the Revised Rules of the Court of Tax Appeals . WHEREFORE , for failure of the prosecution to submit the approval of the Commissioner of Internal Revenue to file the case in court, the above-captioned case is hereby DISMISSED, without prejudice. SO ORDERED. ~~Q .~~Q JUANITO C. CASTANEDA, jftr. � Associate Justice ~~ Associate Justice