PEOPLE OF THE PHILIPPINES v. FAIVO PASCUAL BARTOLOME

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY ENBANC PEOPLE OF THE PHILIPPINES, CTA EB CRIM No.113 Petitioner, (CTA Crim. Case No. 0-925) Present: -versus- DEL ROSARIO, P.J., RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, and FERRER-FLORES, and ANGELES, JJ. Promulgated: FAlVO PASCUAL BARTOLOME, Respondent. )(- - - - -- - - - --- -- - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION For resolution is petitioner's Motion for Reconsideration (of the Resolution promulgated on June 2, 2023) filed via registered mail on June 14, 2023 and received by the Court on June 20, 2023. To recall, the instant case is an appeal from the Resolutions dated December 28, 2022 and February 21, 2023, both promulgated by the First Division of this Court, dismissing the case based on prescription and denying the motion for reconsideration, respectively. In the Resolution dated June 2, 2023 ,1 the Court En Bane dismissed its Verified Petition for Review (of the Resolution dated February 21, 2023) for failure of petitioner to attach a Verification and Certification Against Forum 1 Rollo, pp. 41 to 44 .

RESOLUTION CTA EB CRIM No. 113 (CTA Crim. Case No. 0-925) Shopping pursuant to Section 5 of Rule 7 of the 2019 Amendments to the Rules of Civil Procedure. Petitioner, then filed a Motion for Reconsideration requesting for the Court to take a second hard look at the case record and claiming that it faithfully attached the required Verification and Certification ofNon-Forum Shopping, which was signed by Felix Paul R. Velasco III, Head Revenue Executive Assistant of Enforcement and Advocacy Service for Legal Group, in its Verified Petition for Review. Nevertheless, a photocopy of the Verification and Certification Against Forum Shopping was attached to the Motion for Reconsideration. In the Resolution dated April 17, 2024,2 the Court still found that all annexes were attached to the original copy of the Verified Petition for Review, except for the Verification and Certification Against Forum Shopping. However, an examination of the other copy of the Verified Petition for Review filed before the Court En Bane reveals that a photocopy of the Verification and Certification Against Forum Shopping was attached thereto. The Court further held, in the same Resolution dated April 17, 2024, that petitioner may have been able to attach a photocopy of the Verification and Certification Against Forum Shopping in the other copy of the Verified Petition for Review but inadvertently failed to attach the original or certified true copy of the Verification and Certification Against Forum Shopping in the original docket of the case. Accordingly, the Court ordered petitioner to submit the original copy of the Verification and Certification Against Forum Shopping within five (5) days from notice. On May 3, 2024, petitioner filed its Compliance with Submission and attached thereto the original and duly notarized Verification and Certification Against Forum Shopping dated March 15, 2023. The Court noted petitioner's Compliance with Submission in the minute resolution dated July 4, 2024. In view of the foregoing, the Court shall grant petitioner's Motion for Reconsideration. Upon perusal of the Verified Petition for Review, however, the Court notes that the original case title is "People of the Philippines, Plaintiff- Appellant, versus Faivo Pascual Bartolome, Accused-Appellee". Under Section 9(b), Rule 9 of the Revised Rules of the Court of Tax Appeals (RRCTA), an appeal to the Court En Bane in criminal cases decided by the Court in Division shall be taken by filing a petition for review as Rollo, pp. 76 to 80.

RESOLUTION CTA EB CRIM No. 113 (CTA Crim. Case No. 0-925) provided in Rule 43 of the Rules of Court within fifteen (15) days from receipt of a copy of the decision or resolution appealed from. Sections 5 and 8 of Rule 43 of the Rules of Court refer to the parties as petitioner and respondent. Instead of adopting the foregoing original case title, the designation of both parties shall be changed from hereon and will be reflected as follows: PEOPLE OF THE PHILIPPINES, Petitioner, -versus- FAIVO PASCUAL BARTOLOME Respondent. WHEREFORE, the instant Motion for Reconsideration (of the Resolution promulgated on June 2, 2023) is GRANTED. The Verification and Certification Against Forum Shopping attached to the Motion for Reconsideration is admitted to form part of the records of the case. Accordingly, respondent Faivo Pascual Bartolome is ORDERED to file his comment on the Verified Petition for Review (of the Resolution dated February 21, 2023) within ten (10) days from receipt hereof. The instant case title of CTA EB Crim No. 113 shall be "People ofthe Philippines, Petitioner, versus Faivo Pascual Bartolome, Respondent." as appearing in this Resolution. SO ORDERED. Presiding Justice (/N_ ~ )/\.__, MA. BELEN M. RINGPIS-LIBAN Associate Justice

RESOLUTION CTA EB CRIM No. 113 (CTA Crim. Case No. 0-925) C4-w' T� /"'-~-- cATHERINE T. MANAHAN Associate Justice (On Official 8usines~\ � JEAN MARIE A. BACORRO-VILLENA Associate Justice ~ ~f~-~=~~ MARIAN IV~F. REYES-FAJARDO Associate Justice /mM?aM� LANEE s. CUI~DAVID Associate Justice HENRY JfNGELES Associate Justice