THIRD DIVISION
G.R. No. 199480, October 12, 2016
PEOPLE OF THE PHILIPPINES, Petitioner, v. TESS S. VALERIANO, Respondent.
D E C I S I O N
REYES, J.:
This is a Petition for Review on Certiorari1 filed by the People of the Philippines (petitioner) assailing the Decision2 dated November 18, 2011 of the Court of Tax Appeals (CTA) en banc in CTA EB Criminal Case No. 010. The CTA en banc sustained the Resolutions dated November 23, 20093 and June 1, 20104 of the CTA Special First Division which dismissed the criminal case against Tess S. Valeriano (Valeriano).chanroblesvirtuallawlibrary
Kind of Tax | Assessment No./ Demand No. | Year | Date | Amount |
Def. Income Tax | 34-2000 | 2000 | January 14, 2004 | P 12,541,339.18 |
Def[.] VAT | 34-2000 | 2000 | January 14, 2004 | 16,296,946.70 |
Def. EWT | 34-2000 | 2000 | January 14, 2004 | 4,397,619.73 |
Def. DST | 34-2000 | 2000 | January 14, 2004 | 17,513,440.249 |
WHEREFORE, premises considered, the petition for review is hereby DENIED. Accordingly, the assailed Resolutions dated November 23, 2009 and June 1, 2010 are hereby AFFIRMED with MODIFICATION that the DISMISSAL is without prejudice.chanrobleslaw
SO ORDERED.29
THE HONORABLE CTA EN BANC ERRED IN RENDERING ITS DECISION DATED NOVEMBER 18, 2011, DENYING THE PETITION FOR REVIEW FOR THE PETITIONER'S SUPPOSED FAILURE TO PROSECUTE. 32 Ruling of the Court32chanrobleslaw
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. (Emphasis ours)chanrobleslaw
Section 7. Authority of the Commissioner to Delegate Power. - The Commissioner may delegate the powers vested in him under the pertinent provisions of this Code to any or such subordinate officials with the rank equivalent to a division chief or higher, subject to such limitations and restrictions as may be imposed under rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner: Provided, however, That the following powers of the Commissioner shall not be delegated:chanrobleslaw
(a) The power to recommend the promulgation of rules and regulations by the Secretary of Finance; (b) The power to issue rulings of first impression or to reverse, revoke or modify any existing ruling of the Bureau; (c) The power to compromise or abate, under Sec. 204 (A) and (B) of this Code, any tax liability: Provided, however, That assessments issued by the regional offices involving basic deficiency taxes of Five hundred thousand pesos (P500,000[.00]) or less, and minor criminal violations, as may be determined by rules and regulations to be promulgated by the Secretary of [F]inance, upon recommendation of the Commissioner, discovered by regional and district officials, may be compromised by a regional evaluation board which shall be composed of the Regional Director as Chairman, the Assistant Regional Director, the heads of the Legal, Assessment and Collection Divisions and the Revenue District Officer having jurisdiction over the taxpayer, as members; and (d) The power to assign or reassign internal revenue officers to establishments where articles subject to excise tax are produced or kept. (Emphasis and underlining ours)
Endnotes:
* Additional Member per Raffle dated November 3, 2014 vice Associate Justice Francis H. Jardeleza.
1 Rollo, pp. 7-25.
2 CTA en banc rollo, pp. 67-75.
3 CTA Special First Division rollo, pp. 32-33.
4 Id. at 61-64.
5 Id. at 4-6.
6Sec. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000[.00]) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall, upon conviction therefor, be punished by a fine of not less than Ten thousand pesos (P10,000[.00]) but not more than Twenty thousand pesos (P20,000[.00]) and suffer imprisonment of not less than one (1) year but not more than three (3) years.
7Sec. 253. General Provisions. —x x x xchanrobleslaw
(d) In the case of associations, partnerships or corporations, the penalty shall be imposed on the partner, president, general manager, branch manager, treasurer, officer-in-charge, and the employees responsible for the violation.
x x x x
8Sec. 256. Penal Liability of Corporations. - Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under this Code, in addition to the penalties imposed herein upon the responsible corporate officers, partners, or employees shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000[.00]) but not more than One hundred thousand pesos (P100,000[.00]).
9 CTA Special First Division rollo, p. 4.
10 Id. at 1-2.
11 Signed by Presiding Justice Ernesto D. Acosta, Associate Justices Lovell R. Bautista and Caesar A. Casanova; id. at 26-27.
12Sec. 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.
13 CTA Special First Division rollo, pp. 29-30.
14 Id. at 32-33.
15 Id. at 34-35.
16 Id. at 43-44.
17 Id. at 57.
18 Id.
19 Id. at 61-64.
20 CTA en banc rollo, pp. 4-14.
21 Id. at 12.
22 Id. at 12-A.
23 Id. at 43-44.
24 Id. at 45.
25 Id. at 47-48.
26 Id. at 49-60.
27 Id. at 63-64.
28 Id. at 67-75.
29 Id. at 74-75.
30 Id. at 32-33.
31 Id. at 74.
32 Rollo, p. 18.
33 CTA Special First Division rollo, pp. 4-6.
34 Rollo, pp. 29-30.
35 CTA Special First Division rollo, pp. 43-44.
36 378 Phil. 330 (1999).
37 Id. at 338.
38 513 Phil. 317 (2005).
39 Id. at 325.
40 Id. at 326.
41Macondray & Co., Inc. v. Provident Insurance Corporation, 487 Phil. 158, 161 (2004).