ESTRELITA R. RODRIGUEZ, MARIA CHRISTINA M. RODRIGUEZ, GERARDO M. RODRIGUEZ, JOSE MARIANO M. RODRIGUEZ and EDMOND M. RODRIGUEZ, v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ESTELITA R. RODRIGUEZ, CTA EB NO. 3173 MARIA CHRISTINA M. RODRIGUEZ, GERARDO M. (CTA Case No . 10151) RODRIGUEZ, JOSE MARIANO M. RODRIGUEZ and EDMOND Pres ent: M. RODRIGUEZ, DEL ROSARIO, P.J. , Petitioners, RINGPIS-LIBAN, MANAHAN , - versus - BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. COMMISSIONER OF INTERNAL Promulga t e d : REVENUE, OCT 0 3 202~ R e s p o n de n t. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION On Jun e 9 , 2025, petitioners filed a Motion for Extension of Time � to File Petition for Re view (Motion for E:>'..tens ion), 1 requesting an additional fifteen (15) days from June 7, 2 02 5, or until June 22, 2025, within which to file their Petition for Review. In a Minute Resolution issued on June 10 , 2025, the Cou rt granted petitioners' Motion f or Extension, subject to the conditions that it was (1) filed on time, and (2) compliant with CTA En Bane Resolution Nos. 8-20242 and 1-2Q25.3 However , on June 2 0 , 2 0 25, the Judicial Records Division r eported tha t p etitioner s failed to su bmit via electronic m ail (e- m ail) a Portable Document Format (PDF) copy of their Motion for En Bane Docket, pp. 1-4. G uidelines on Submission of Electronic Copies of Pleadings and Other Court Submissions Before the Court of Tax Appeals Pursuant to A.M. No. I0-3-7-SC and A.M. No. 1 1-9-4-SC. Interim Guidelines on the Submission of Electronic Copies of Pleadings and Other Court Submissions Before the Court of Tax Appeals.

RESOLUTION CTA EBNo. 3173 (CTA Case No. 10151) Estelita R. Rodriguez, Maria Christina M. Rodriguez, Gerardo M. Rodriguez, Jose Mariano M. Rodriguez and Edmond M. Rodriguez v. Commissioner of Internal Revenue x------------------------------------------------------------------------------------------x Extension, as mandated under CTA En Bane Resolution No. 8- 2024. Section 2, paragraph 2 of CTA En Bane Resolution No. 8- 2024 clearly provides: 2. Manner of transmittal. - The PDF copies must be transmitted by litigants and court users to the official e- mail addresses: XXX XXX XXX When the primary manner of filing is through personal filing, by registered mail, or by accredited courier, in accordance with Rule 13, Section 3(a), 3(b), or 3(c) of the 2019 Amendments to the 1997 Rules of Civil Procedure, ten (10) paper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent pleadings for Division cases, shall be filed. The PDF copies must be transmitted within twenty-four (24) hours from such filing of paper copies; otherwise, the pleading or court submission shall be deemed as not filed. (Boldfacing and underscoring supplied) XXX XXX XXX Thus, it is clear that the electronic transmittal of PDF copies of pleadings, court submissions, and accompanying documents, such as annexes and exhibits, must be made within 24 hours from the filing of paper copies. Failure to comply results in the pleading or court submission being deemed not filed. On June 23, 2025, petitioners filed their Petition for Review, well within the requested extension period. However, they failed to comply with a condition set forth in the Court's June 10, 2025 Resolution: that their Motionfor Extension must comply with CTA En Bane Resolution No. 8- 2024. Specifically, petitioners did not transmit a PDF copy of their Motion for Extension via e-mail within the required 24-hour period. As a result, the Motion for Extension is deemed not filed, and the reglementary period to file the Petition for Review was not validly extended.

RESOLUTION CTA EBNo. 3173 (CTA Case No. 10151) Estelita R. Rodriguez, Maria Christina M. Rodriguez, Gerardo M. Rodriguez, Jose Mariano M. Rodriguez and Edmond M. Rodriguez v. Commissioner of Internal Revenue x------------------------------------------------------------------------------------------x WHEREFORE, in light of the foregoing, the Petition for Review filed on June 23, 2025, is DISMISSED for having been filed beyond the reglementary period. SO ORDERED. Presiding Justice ~ . --t..(,._.,._ ...., '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice ~t7� CATHERINE T. MANAHAN Associate Justice (' A. BACORRO-VILLENA ociate Justice ~ ~ f ~,fot'~ MARIAN IvYlF. REYE~-FAJAkDO Associate Justice

RESOLUTION . CTA EB No. 3173 (CTA Case No. 10151) Estelita R. Rodriguez, Maria Christina M. Rodriguez, Gerardo M. Rodriguez, Jose Mariano M. Rodriguez and Edmond M. Rodriguez v. Commissioner of Internal Revenue X------------------------------------------------------------------------------------------X !wAMMI~ LANEE S. CUI-DAVID Associate Justice CO~ ~.~~~RES Associate Justice HENRY ~~NGELES Associate Justice