CTA Resolutions CTA Case No. O-183O-183 2010-08-04

PEOPLE OF THE PHILIPPINES v. ANTONIO A. VIERNES 27 Amber St. Northview I, Batasan Hills, Quezon City and/or 742 P. Noval St., Sampaloc, Manila

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-183 Plaintiff, For: Violation of Sec. 255 of - versus - the National Internal Revenue Code of 1997 ANTONIO A. VIERNES, (27 Amber St., Northview I, Members: Batasan Hills, Quezon City ACOSTA, Chairperson and/or 742 P. Nova! St., UY, and Sampaloc, Manila) FABON-VICTORINO Respondent. Promulgated: AUG Olt 2010 ;;o;OS 0 ..., X- - - - - - - - - - - - - - - - - - - - - ---~ ----x RESOLUTION In the Information dated January 29, 2010, accused Antonio A. Viernes is charg ed with violation of Section 255 of the National Internal Revenue Code of 1997 for failure to pay deficiency income tax and compromise penalty in the total amount of P1,011,729.92 to the prejudice of the Republic. However, a review of the Information, Resolutions, Affidavits and supporting documents filed and/or submitted by the State Prosecutor reveals that the principal amount of the alleged delinquency is only P566,167 .52, as indicated in the

Resolution C.T.A. Crim. Case No. 0-183 Assessment Notice covering the year 2000. This amount falls way below the jurisdictional amount of one million pesos, for this Court to exercise original jurisdiction pursuant to Section 7 of R.A. No. 1125, as amended by R.A. No. 9282 and R.A. No. 9503, and the 2005 Revised Rules of the Court of Tax Appeals. WHEREFORE, the instant case is hereby DISMISSED, without prejudice to its filing with the Regional Trial Court. SO ORDERED. L \.t. D..~ ERNESTO D. ACOSTA Presiding Justice ER~ UY "' I /. R. FABON-VICTORINO Associate Justice I

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