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BIR vs. Cagang

BUREAU OF INTERNAL REVENUE, PETITIONER, VS. SAMUEL B. CAGANG, RESPONDENT.

G.R. No. 230104 | 2022-03-16

D E C I S I O N
 
HERNANDO, J.:
 
This Petition for Review on Certiorari[1] seeks the reversal of the June 27, 2016 Decision[2] and the February 6, 2017 Resolution[3] of the Court of Appeals (CA) in CA-G.R. SP No. 132453, which annulled and set aside the August 13, 2013 Resolution[4] of the Department of Justice (DOJ) in NPS No. XVI-INV-09H-00602. The said DOJ Resolution found probable cause and recommended the filing of a criminal information against herein respondent Samuel B. Cagang (Cagang) and Romulo M. Paredes (Paredes) as treasurer and president, respectively, of CEDCO, Inc. (CEDCO) for their alleged...