CTA Case No. O-19 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY First Division PEOPLE OF THE PHILIPPINES, Plaintiff, CTA Crim. No. o- 019 For: Violation of Sec. 255 -versus- in relation to Sec. 253 (d) of the National Internal JESUSA BUENAVENTURA Revenue Code c/o JYBL CONS. & TRADING 1908 F. VARONA ST., Promulgated: :~~~-~,-~~:~--- ~~~~~~~------------ ~~~- ~-~ -~~~~~ RESOLUTION After careful consideration of the allegations in the Information and personally evaluating the supporting evidence attached to the record, and considering further the failure of the Plaintiff to comply with the Resolution of this Court promulgated on February 21, 2006, this Court finding no approval of the Commissioner of Internal Revenue for the institution of a criminal complaint, hereby resolves to DISMISS the Information for want of the approval from the Commissioner of Internal Revenue pursuant to Sections 220 and 221 of the National Internal Revenue Code (NIRC), as amended. The provisions of Sections 220 and 221 of the Nl RC, which we quote hereunder, are clear and need no interpretation. SEC. 220. Form and Mode of Proceeding in Actions Arising under this Code. - Civil and criminal actions and proceedings instituted in behalf of the Government under the authority of this Code or other law enforced by the Bureau of Internal Revenue shall be brought in the name of the Government of the Philippines and shall be conducted by legal officers of the Bureau of Internal Revenue but no civil or criminal action for the recovery of taxes or the enforcement of any fine, penalty or forfeiture under this Code shall be filed in court without the approval of the Commissioner.

Resolution - CTA Clim. No. 0- 019 Page2 SEC. 221. Remedy for Enforcement of Statutory Penal Provisions. - The remedy for enforcement of statutory penalties of all sorts shall be by criminal or civil action, as the particular situation may require, subject to the approval of the Commissioner. WHEREFORE, the Information is hereby DISMISSED for violation of the provisions of Sees. 220 and 221 of the NIRC without prejudice to the re-filing of the same should the proper approval of the Commissioner of Internal Revenue be submitted by the Plaintiff. SO ORDERED. Quezon City, Philippines. (')--C""\Q-~ 1rnesto D. Acosta Presiding Justice Chairman (On leave) Caesar A. Casanova Associate Justice