FIRST DIVISION
[G.R. No. 219156. August 26, 2015.]
PEOPLE OF THE PHILIPPINES, petitioner, vs. COURT OF TAX APPEALS [THIRD DIVISION] AND RICARDO A. SANTOS, respondents.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, First Division, issued a Resolution dated August 26, 2015which reads as follows:
"G.R. No. 219156 (People of the Philippines v. Court of Tax Appeals [Third Division] and Ricardo A. Santos).
After a judicious perusal of the records, the Court resolves to DISMISS the instant petition for failure to show that the Court of Tax Appeals Third Division (CTA) gravely abused its discretion in acquitting private respondent Ricardo A. Santos of the crime of violation of Section 255 1 of the National Internal Revenue Code of 1997, as amended.
A judgment of acquittal may be assailed by the People of the Philippines (petitioner), via a petition for certiorari under Rule 65 of the Rules of Court, without placing the accused in double jeopardy. However, petitioner must establish that the lower court acted without jurisdiction or gravely abused its discretion amounting to lack or excess of jurisdiction. In this case, no grave abuse of discretion may be attributed to the lower court for its purported erroneous appreciation of facts and evidence, and any errant conclusions it may draw from the same, as certiorari will issue only to correct errors of jurisdiction and not errors or mistakes in the findings and conclusions of the lower court. 2 In this relation, the issues raised by petitioner pertain to errors of judgment made by the CTA, or acts committed in the exercise of the lower court's jurisdiction, and not to errors of jurisdiction. 3
SO ORDERED." aDSIHc
Very truly yours,
(SGD.) EDGAR O. ARICHETADivision Clerk of Court
Footnotes
1. SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. — Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
xxx xxx xxx
2. See Villareal v. Aliga, G.R. No. 166995, January 13, 2014, 713 SCRA 52, 69; citations omitted.
3. See People v. Hon. Asis, 643 Phil. 462, 472 (2010).