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People vs. CTA

PEOPLE OF THE PHILIPPINES, PETITIONER, VS. COURT OF TAX APPEALS – THIRD DIVISION, JACINTO C. LIGOT AND ERLINDA Y. LIGOT, RESPONDENTS.

G.R. Nos. 250736 and 250801-03 | 2022-12-05

D E C I S I O N
 
INTING, J.:
 
Before the Court is a Petition for Certiorari[1] under Rule 65 of the Rules of Court assailing the Decision[2] dated January 8, 2019 of the Court of Tax Appeals (CTA) Third Division, in CTA Criminal Case Nos. O- 241, O-242, O-243 and O-244. The CTA acquitted Jacinto C. Ligot (Jacinto) and Erlinda Y. Ligot (Erlinda) (collectively, accused-­respondents) for failure of the prosecution to prove that they are guilty beyond reasonable doubt of violation of Section 254[3] and 255[4] of the National Internal Revenue Code (Tax Code).

Likewise assailed is the Resolution[5] dated...