PEOPLE OF THE PHILIPPINES v. REYNALDO Y. DIA and FRITZ and MACZOIL ASIA, INC., (Units 3,4 & 5, 22nd Zuelligh Bldg., Paseo De Roxas cor. Makati Ave., Makati City) (At-Large)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-1003 Plaintiff, For: Violation of Section 255, in relation to Sections 253(d) and 256, of the NIRC of 1997, as - versus - amended Members: REYNALDO Y. DIA and FRITZ RINGPIS-LIBAN, Chairperson, and MACZOIL ASIA, INC., (Units MODESTO-SAN PEDRO, and 3, 4 & 5, 22nct Zuelligh Bldg., Paseo FERRER-FLORES, JJ. De Roxas cor. Makati Ave., Makati City), Promulgated: (At-Large) MAY 0 4 2023 I . 3 .:? Accused. RESOLUTION On December 6, 2022, the prosecution filed an Information, attaching therewith supporting documents, against herein accused REYNALDO Y. DIA and FRITZ and MACZOIL ASIA, INC., for violation of Section 255 in relation to Sections 253(d) and 256 of the National Internal Revenue Code (NIRC) of 1997, as amended. However, since Annex " A" and the Tax Returns attached to Annex "D" are mere photocopies, the Court directed the prosecution to submit their original or certified true copies. Likewise, the prosecution has been ordered to clarify the inconsistency in the name of the accused corporation. 1 Notwithstanding the submission of the prosecution's Clarification on February 15, 2023 that the correct name of accused corporation is Fritz and Macziol Asia Inc. and attaching therewith certified true copy of Annexes A, B, C, and D; List of Returns (RPS) Filed Without Corresponding (CBR) Payments; and Registration Data - Extracted on September 13 , 2019 as 1 Reso lution dated January 25, 2023, Docket, pp. 102 to 104. ...

RESOLUTION CTA CRIM. CASE NO. 0-1003 Page 2 of2 attached to Annex D,2 the Court has observed that only the second (2"d) of the eight (8) pages of Annex "A" was submitted and the original or certified true copies of the tax returns to Annex "D" were not presented.3 As such, the Court, in its Resolution dated March 16, 2023, gave the prosecution another opportunity to submit the original and certified true copies ofthe documents attached to the Information and further instructed the latter to amend the Information to reflect the correct name of the accused corporation.4 Records show that the prosecution received the Court's Resolution dated March 16, 2023 on April4, 2023; however, the prosecution has not yet complied with the said directive.5 Considering the foregoing and after a careful evaluation of the case records, the Court finds the supporting documents on record insufficient to establish a probable cause. WHEREFORE, the instant Information 1s DISMISSED without prejudice. SO ORDERED. (On leave) MA. BELEN M. RINGPIS-LIBAN Associate Justice MARIARO T -SANPEDRO 2 Docket. 3 Resolution dated March 16, 2023, Docket. 4 Ibid. ' Records Verification Report dated Aprill3, 2023, Docket.