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People vs. Tuyay

PEOPLE OF THE PHILIPPINES, PETITIONER, VS. GLORIA F. TUYAY, RESPONDENT.

G.R. No. 206579 | 2021-12-01

D E C I S I O N
 
HERNANDO, J.:
 
Before the Court is a petition for certiorari[1] under Rule 65 of the Rules of Court, assailing the March 5, 2012,[2] September 10, 2012,[3] and February 14, 2013[4] Resolutions of the Court of Tax Appeals (CTA) in CTA EB Crim. No. 017.

Factual Antecedents:
 
Respondent Gloria F. Tuyay (Tuyay) is the registered owner of Glo Herbal Trading and Manufacturing, a single proprietorship engaged in the business of manufacturing, selling, and distributing the herbal concoction, Glo-Herbal.[5]

On June 25, 2003, Assistant Commissioner Percival T. Salazar of the Bureau of Internal...