GINEBRA SAN MIGUEL, INC. v. COMMISSIONER OF INTERNAL REVENUE (Consolidated with CTA Case No. 8954)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION GINEBRA SAN MIGUEL, INC., CTA CASE NOS. 8953 & 8954 Petitioner, -versus- Members : UY, Chairperson, and RINGPIS-LIBAN, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, MAY 1 4 2019 Respondent z:::::; /tl ; )If/ ~. ... . x-----------------------------------------------------------------------------------------------------x RESOLUTION With the filing of the "Consolidated Memorandum for Petitioner" on May 9, 2019 and the respondent's "Memorandum" on April 16, 2019, these consolidated cases are now deemed submitted for decision. SO ORDERED. ~. ~ / J '- ER~P.UY MA. BELEN M. RINGPIS-LIBAN Associate Justice Associate Justice