CTA Case No. O-58 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, - versus- CTA Crim. Case No. 0-058 OFELIA S. ANGELES, For: Violation of FREDERICK ARNOLD S. ANGELES, Section 255 in relation to Sections Accused . 253 (d) and 256, Tax Code of 1997, as amended by R.A. 8424 Members : CASTANEDA, JR., Chairman; UY, and ENRIQUEZ, JJ. Promulgated : -I ------ AUG 0 9 200~ X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --X RESOLUTION y 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 ofTax 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. .. Associate Justice ~~~ ~ UY OLGt PALANCA-ENRI01JEz Associate Justice Associate Justice