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Tax Case Digest: People v. Mallari, G.R. No. 197164, December 4, 2019

People v. Mallari
G.R. No. 197164, December 4, 2019

SC Second Division
Hernando, J.

Lessons Applicable: Doctrine of  Immutability
Laws Applicable:

  • October 23, 2007: Revenue Delegation Authority Order (RDAO) No. 202007, Regional Director Alfredo V. Misajon (Misajon) of the Bureau of Internal Revenue (BIR), Revenue Region No. 6 of Manila (BIR Manila) filed a criminal complaint against respondens Benedicta Mallari (Mallari) and Chi Wei-Neng (Wei-Neng), President and General Manager of Topsun Int’l (Topsun) for violation of Section 255 in relation to Sections 253 and 256 of the 1997 National Internal Revenue Code (NIRC) before the Office of the City Prosecutor (OCP) of Manila before the Office of the City Prosecutor. 
  • August 7, 2009: Assistant City Prosecutor of Manila Gideon C. Mendoza (ACP Mendora) found probable cause to indict Mallari and Wei-neng and Information was subsequently filed before the CTA 1st Division.
  • CTA 1st Division dismissed the criminal complaint for failure of ACP Mendorza to obey a lawful order of the court to submit a certified true copy of the Memorandum of the CIR authorizing Misajon to prosecute.
  • January 18, 2010 (out of time): Special counsels/prosecutors of the BIR Manila filed their Entry of Appearance with Leave to Admit Attached Motion for Reconsideration maintaining that RD Misajon can sign approval and referral letters to authorize the institution of criminal actions/cases from the regional office with the courts, government agencies, or quasi-judicial bodies under Section 220 of the NIRC in accordance with the delegated authority vested by the CIR to RD under RDAO No. 2-2007.  Further, March 27, 2007 Memorandum issued by the CIR gives authority to specific BIR legal offices to prosecute and conduct criminal proceedings with respect to violation of tax laws like in the instant case.
  • CTA En Banc dismissed Petition for Review on Certiorari under Rule 45 of the Rules of Court affirming CTA 1st Division decision which has already become final.
ISSUE: W/N CTA 1st Division decision which has already become final

HELD: YES. By Doctrine of Immutability, the resolution can no longer be reviewed nor modified even if it is meant to correct an erroneous conclusion of law and facts of the said tax court. 

  • Alleged negligence of special counsel ACP Mendoza bind petitioner.