Republic of the Philippines Court of Tax Appeals Quezon City
n REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION ********* PEOPLE OF THE PHILIPPINES, CTA Crim. Case No. 0-309 Plaintiff, (XV-03-1 NV-12C-02659) Violation of Section 255 of the National Internal Revenue Code -versus- of1997 Members: DEL ROSARIO, PJ., Chairperson, UY, and PAULIASI MATEAKI MINDARO-GRULLA, JJ. TAULAVA, 1 No. 26 Acropolis Drive, Promulgated: Acropolis Village, Cubao, Quezon City, Accused. X ---------------------- --------- ------X DECISION UY, J.: Accused Pauliasi Mateaki Taulava is charged before this Court for "Violation of Section 255 of the National Internal Revenue Code of 1997" under the Amended Information dated September 13, 2013, 2 the accusatory portion of which reads: "That on or about the 5th day of January 2009 and for sometime prior thereto and persisting up to the present, in Quezon City, Philippines, the (a)bove-named accused, did then and there, willfully, unlawfully fail and neglect and still fails and neglects to pay his Deficiency Income Tax in the amount of P3,201 ,600.00 and Deficiency Value Added Tax in the amount of P1 ,000,500.00 exclusive of interest and surcharges of 1 Resolution dated January 27, 2016; Docket, pp. 571 to 572. 2 Docket, pp. 111 to 11 2. ~ DECISION CTA Crim. Case No. 0-309 Page 2 of 41 P4,042,787.51 and P1 ,307,228.63 or a total of P9,552, 116.14, Philippine Currency, computed as of January 5, 2009 covering taxable year 2004, under Assessment Notice No. F08-040-41 dated January 5, 2009 which he failed and refused to pay the aforesaid deficiency Income Tax and Value Added Tax for taxable year 2004 resulting in the deprivation of revenues for the Government and/or Bureau of Internal Revenue herein represented by ATTY.
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