Approval of the Commissioner in Filing of Cases

July 13, 2006 BIR MEMORANDUM TO : Litigation Division Prosecution Division Legal Divisions of All Regions Special Investigation Divisions of All Regions FROM : The Commissioner SUBJECT : Approval of the Commissioner in Filing of Cases Attached is a copy of the resolution of the Court of Tax Appeals (CTA) in the case of "People vs. Lota" (CTA Criminal Case No. 0-018), dismissing the case without prejudice because the necessary approval of the Commissioner was not presented. DEcSaI Please be reminded to supply the prosecutors with the approval of the Commissioner to file the case. Let not this incident be repeated. Repetition thereof will be dealt with strictly under existing law and regulations. Strict compliance is enjoined. aHECST (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue ATTACHMENT REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION [C.T.A. Criminal Case No. 0-018 May 25, 2006] For: Violation of Section 255 in relation to Sections 253 (d) & 256 of the National Internal Revenue Code PEOPLE OF THE PHILIPPINES, plaintiff, vs. DIVINO A. LOTA, accused. RESOLUTION In compliance with this Court's Resolution dated April 4, 2006, Assistant City Prosecutor Anabel D. Magabilin sent a letter through registered mail on April 22, 2006 addressed to this Court, manifesting that the records previously forwarded to this Court are the only records received by the Office of the City Prosecutor of Manila from the Legal Department of the Bureau of Internal Revenue. In view of plaintiff's failure to present documentary evidence to show that the filing of the above captioned case was made in accordance with the requirements set forth under Section 220 of the 1997 National Internal Revenue Code, which specifically provides that: ". . . no civil or criminal action for the recovery of taxes or the enforcement of any fine, penalty or forfeiture under this Code shall be filed in court without the approval of the Commissioner", the instant information is hereby DISMISSED without prejudice to re-filing of the same upon compliance with said provision of law. IDESTH SO ORDERED. Juanito C. Castaeda, Jr., and Erlinda P. Uy, JJ., concur. Olga Palanca-Enriquez, J. , is on official business.