People Of The Philippines v. Gernale

JR., J.:

Assailed in this Petition for Review on Certioriari1 under Rule 45 of the Rules of Court are the Decision2 dated July 30, 2020 and the Resolution3 dated May 27, 2021 of the Court of Tax Appeals (CTA) En Banc in CTA EB Crim. No. 063, which upheld the Resolution4 dated December 17, 2018 of CTA Special Third Division (CTA Division) in CTA Crim. Case No. 0-336 denying the Partial Motion for Reconsideration filed by petitioner People of the Philippines (petitioner) on the civil aspect of the case filed against respondent Corazon C. Gernale (respondent).

The Facts This case stemmed from an Information5 filed before CTA charging respondent, as the alleged treasurer and responsible officer of Gernale Electrical Contractor Corporation (GECC), with violation of Section 255, in relation to Section 253(d) of the National Internal Revenue Code (NIRC) of 1997, as amended: That on or about July 31, 2006, in the City of Manila, Philippines, the said accused, being then the Treasurer and responsible officer of Gernale Electrical Contractor Corporation with business address at 1384 Gomez St., Paco, in said City, having filed her [sic] internal revenue tax of the latter for the year 2003 and after examination and audit of the same, it has been found that there is due collectibles from said Gernale Electrical Contractor Corporation the following, to wit: Kind of Tax Amount Deficiency Income Tax [PHP] 7,317,380.55 Deficiency VAT [PHP] 2,346,474.98