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People vs. CTA

PEOPLE OF THE PHILIPPINES, PETITIONER, VS. COURT OF TAX APPEALS – THIRD DIVISION, L.M. CAMUS ENGINEERING CORPORATION, AND LINO D. MENDOZA,* RESPONDENTS.

G.R. Nos. 251270 and 251291-301 | 2022-09-05

D E C I S I O N
 
DIMAAMPAO, J.:
 
This Petition for Certiorari[1] inveighs against the Resolutions dated 7 August 2019[2] and 29 November 2019[3] of the Court of Tax Appeals (CTA), Third Division in CTA Criminal Case Nos. 0-395 to 0-406, which granted the Demurrer to Evidence filed by the respondents, thereby acquitting them of several violations of Sections 254 and 255 of the National Internal Revenue Code (NIRC) with respect to deficiency income tax and value-added tax (VAT) for taxable years 1997 to 1999, and which denied the petitioner's motion for partial reconsideration, respectively.

The case...