Cta 3D Co 00621 R 2020feb20 VTC

REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS

Quezon City
Third Division
PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO.

Plaintiff, 0-621, 0-622, 0-623, &
0-624
-versus- Members:
UY, Chairperson, and
RINGPIS-LIBAN,
MODE STO-SAN PEDRO,JJ.
BE N E DICT LAZATIN y MANALANG, Promulgated:

Accused. FE" 8 Z 0 2020
c. ;~: ~g' If ......
X-----------------------------------------------------------------------------------------------X
RESOLUTION
For resolution are the:
1) "Amended Notice of Death w/Motion to Dismiss" ftled by the

counsel for accused;
2) "Comment (To The Amended Notice of Death with Motion to
Dismiss of the Accused)" filed by the plaintiff; and
3) "Compliance" flied by the Officer-in-Charge, Philippine Statistics
Office (PSA)- Legal Service.
On April 26, 2019, counsel for accused filed an "Amended Notice of

Death w /Motion to Dismiss" stating that accused Benedict Lazatin passed
away last March 27, 2019. A photocopy of the Death Certificate was attached
thereto as Annex "A". In view thereof, accused's counsel prayed that the Court
permanently dismiss the cases against the accused pursuant to Article 89 of the
Revised Penal Code.
On May 14, 2019, the Court issued a Resolution ordering the plaintiff to
ftle its Comment on the "Amended Notice of D eath w /Motion to Dismiss"
within ten (10) days from notice. The Court set for hearing the "Amended
Notice of D eath w /Motion to Dismiss," and ordered the counsel for accused
to submit an original copy of the Death Certificate.
Page 2 of 5
RESOLUTION
CTA CRIM. CASE NOS. 0-621, 0-622, 0-623 & 0-634
On May 24, 2019, the plaintiff flied a "Comment (To The Amended
Notice of Death with Motion to Dismiss of the Accused)" stating that the
death of accused last March 27, 2019 during the pendency of the criminal
action extinguished his criminal liability, but not his civil liability. The civil
liability arises not as a consequence of a felonious act but because of the
taxpayer's failure to pay taxes. Hence, the extinction of one's criminal liability
does not necessarily result in the extinguishment of his civil liability.
During the hearing on October 23, 2019, the Court requested the
Philippine Statistics Office (PSA) to issue an official copy of the Certificate of
Death of accused Benedict Manalang Lazatin who appeared to have died on
March 27, 2019, within fifteen (15) days from notice.
On December 10, 2019, the PSA flied its "Compliance" with attached
PSA-issued copy of the Certificate of Death of Benedict Manalang Lazatin with
Registry No. 2019-06678.
Article 89 of the Revised Penal Code provides:
How criminal liability is totally extinguished. - Criminal

liability is totally extinguished:
1. By the death of the convict, as to the personal

penalties and as to pecuniary penalties, liability
therefor is extinguished only when the death of the
offender occurs before final judgment;
2. By service of the sentence;
3. By amnesty, which completely extinguishes the penalty
and all its effects;
4. By absolute pardon;
5. By prescription of the crime;
6. By prescription of the penalty;
7. By the marriage of the offended woman, as provided in
Article 344 of this Code.
Section 4, Rule 111 of the Revised Rules on Criminal Procedure

provides:
Effict of death on civil actions.- The death of the accused, after

arraignment and during the pendency of the criminal action shall
extinguish the civil liability arising from the delict. xxx
Accused was charged of violating Sections 254 and 255 of the National
Internal Revenue Code (NIRC) of 1997, as amended. The Informations read as
follows:
Page 3 of 5
RESOLUTION
CTA CRIM. CASE NOS. 0-621, 0-622, 0-623 & 0-634
Criminal Case No. 0-621:
The undersigned Assistant State Prosecutor of the

Department of Justice hereby accuses Benedict Lazatin y
Manalang of the offense of violation of Section 254 of Republic
Act No. 8424 (National Internal Revenue Code of 1997, as
amended, committed as follows:
"That on or about the 15'h day of April 2010, in Quezon

City, Philippines, and within the jurisdiction of this Honorable
Court, the above-named accused, with Tax Identification No.
147-252-050-000, did then and there wilfully, unlawfully, and
feloniously attempt to evade or defeat payment of tax, by then
and there declaring no income for taxable year 2009, despite
income in the amount of Php3,381,745.60, thus, resulting in a
deficiency income tax in the amount of Php1,031,158.59,
exclusive of surcharge and interest, as of the time of the filing of
this complaint, to the damage and prejudice of the government."
CONTRARY TO LAW.


147-252-050-000, required by law to flle income tax return (ITR)
and pay corresponding tax, did then and there wilfully, unlawfully,
and feloniously fail to supply correct and accurate information in
his income tax return for taxable year 2009 by then and there
declaring no income therein despite income payments in the
amount of P3,381,745.60 resulting in deficiency income tax for
taxable year 2009 in the total amount of Php1,031,158.59
exclusive of surcharge and interest as of the time of the flling of
this complaint, to the damage and prejudice of the government."
CONTRARY TO LAW.
Page 4 of 5
RESOLUTION
CTA CRIM. CASE NOS. 0-621, 0-622, 0-623 & 0-634


feloniously fail to supply correct and accurate information in his
Income Tax Return (ITR) for taxable year 2012 by declaring in his
ITR that he has "No Operation" for the said period, making it
appear that he has income/revenue for taxable yearv2012, thus,
concealing his true and correct income for taxable year 2012, to
the damage and prejudice of the government in the amount of
P1 ,069 ,031. 99, exclusive of surcharge and interest, representing
accused's income tax deficiency as of the time of filing of the
complaint."
CONTRARY TO LAW.


feloniously attempt to evade or defeat payment of tax, by then
and there ddeclaring no income for taxable year 2012, despite
income in the amount of Php3,500,099.96, thus, resulting in a
deficiency income tax in the amount of P1,0690,031.99, exclusive
of surcharge and interest, as of the time of the filing of the
complaint, to the damage and prejudice of the government."
CONTRARY TO LAW.
Page 5 ofS
RESOLUTION
CTA CRIM. CASE NOS. 0-621, 0-622, 0-623 & 0-634
In the Certificate of Death1 of accused Benedict M. Lazatin, it was

indicated therein that he died on March 27, 2019 and the immediate cause of
his death is Acute Myocardial Infarction.
Since it was established that accused was already dead, hence, his
criminal liability is extinguished.
As regards accused's civil liabilities, the civil action instituted in the

instant criminal cases arose direcdy from or was dependent upon the crime
committed. Hence, the civil liability ex delicto of accused in these cases is ipso
facto extinguished since it arose from the crime committed.
WHEREFORE, premises considered, the "Amended Notice of Death

w/Motion to Dismiss" is GRANTED. Accused's counsel have established
that accused BENEDICT M. LAZATIN was already dead. Accordingly, the
criminal and civil liabilities of accused arising from delict are hereby
automatically extinguished. Hence, the instant cases are DISMISSED.
The "Compliance" filed by Atty. Henedine P. Palabras, Attorney IV,

OIC Legal Service is NOTED.
SO ORDERED.
ERL~P.UY
Associate Justice
'~. ~ ....-?. I...._

MA. BELEN M. RINGPIS-LIBAN
Associate Justice
1
Registry No. 2019-06678.

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REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO.

BE N E DICT LAZATIN y MANALANG, Promulgated:

For resolution are the:

1) "Amended Notice of Death w/Motion to Dismiss" ftled by the

On April 26, 2019, counsel for accused filed an "Amended Notice of

Article 89 of the Revised Penal Code provides:

How criminal liability is totally extinguished. - Criminal

1. By the death of the convict, as to the personal

Section 4, Rule 111 of the Revised Rules on Criminal Procedure

Effict of death on civil actions.- The death of the accused, after

Criminal Case No. 0-621:

The undersigned Assistant State Prosecutor of the

"That on or about the 15'h day of April 2010, in Quezon

Criminal Case No. 0-622:

The undersigned Assistant State Prosecutor of the

"That on or about the 15'h day of April 2010, in Quezon

Criminal Case No. 0-623:

The undersigned Assistant State Prosecutor of the

"That on or about the 15'h day of April 2013, in Quezon

Criminal Case No. 0-624:

The undersigned Assistant State Prosecutor of the

"That on or about the 15'h day of April 2013, in Quezon

In the Certificate of Death1 of accused Benedict M. Lazatin, it was

As regards accused's civil liabilities, the civil action instituted in the

WHEREFORE, premises considered, the "Amended Notice of Death

The "Compliance" filed by Atty. Henedine P. Palabras, Attorney IV,

'~. ~ ....-?. I...._

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