FOURTH DIVISION
[CA-G.R. SP NO. 129512. August 28, 2015.]
BUREAU OF INTERNAL REVENUE represented by COMMISSIONER KIM S. JACINTO-HENARES, petitioner,vs. HON. LEILA M. DE LIMA, in her capacity as SECRETARY OF JUSTICE, JUAN MIGUEL V. ONGSIAKO and ROBERTO M. GUILLERMO, respondents.
DECISION
TIJAM, J p:
Before Us is a Petition for Certiorari 1 under Rule 65 of the Rules of Court against the Honorable Leila M. De Lima, in her capacity as the Secretary of Justice (Public Respondent), Private Respondents Juan Miguel V. Ongsiako (Private Respondent Ongsiako) and Roberto M. Guillermo (Private Respondent Guillermo). Petitioner Bureau of Internal Revenue (BIR) filed the instant Petition seeking to annul and set aside the Resolutions dated May 24, 2012 2 and October 18, 2012 3 issued by Assistant State Prosecutor Stewart Allan A. Mariano (ASP Mariano) in the case entitled "Bureau of Internal Revenue vs. Juan Miguel V. Ongsiako and Robert M. Guillermo" docketed as NPS No. XVI-INV-11K-00440 which dismissed the criminal complaint against Private Respondents for violation of Sections 253, 254, 255 and 258 of the National Internal Revenue Code (NIRC).
The antecedent...
