People v. Fjord International Corp.

SECOND DIVISION [C.T.A. CRIM. CASE NO. O-901. February 9, 2022.] For: Violation of Section 254 in relation to Sections 253 (d) and 256 of the National Internal Revenue Code of 1997, as amended (Attempt to Evade or Defeat Tax) PEOPLE OF THE PHILIPPINES , plaintiff , vs. FJORD INTERNATIONAL CORPORATION and its responsible officers, NICHOLSON C. SANTOS and JOSEPHINE CHEN , accused . RESOLUTION In this Court's 19 October 2021 Resolution, it ordered Prosecution Attorney Josenio M. Garcia ( Prosecution Attorney Garcia ) of the Department of Justice ( DOJ ) to submit the original or certified true copy of the subpoena issued to accused Nicholson C. Santos and Josephine Chen. On 06 December 2021, Prosecution Attorney Garcia filed his Compliance and the same is accordingly NOTED . However, upon evaluation of the prosecutor's resolution and the supporting evidence for the crime charged, the Court found that the annexes attached to the Joint Complaint-Affidavit executed by Revenue Officers Rachelle O. Villanueva and Rene Dr. Catindig refer to a different entity, i.e. , Antonio Maceda Integrated School, and thus, cannot be considered as basis for the determination of probable cause for the issuance of a warrant of arrest against the responsible officers of accused Fjord International Corporation. WHEREFORE , the instant Information is DISMISSED , without prejudice to the re-filing of the same with complete and correct supporting documents (on which the determination of probable cause will be based). SO ORDERED. Juanito C. Castaeda, Jr., Jean Marie A. Bacorro-Villena and Lanee S. Cui-David, JJ. , concur.