SAN MIGUEL FOODS, INC. v. HON. LUCINA ALPEZ DAYAON, Presiding Judge of the Regional Trial Court of Macabebe, Pampanga, Branch 54 and the MUNICIPALITY OF SAN SIMON and ROWEL P. MANIACUP, in his capacity as In-Charge of Office (ICO) - Municipal Treasurer of San Simon

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION SAN MIGUEL FOODS, INC., CTA AC NO. 203 Petitioner, -versus- HON. LUCINA ALPEZ DAYAON, Members: Presiding Judge of the Regional Trial Court of Macabebe, Pampanga, UY, Chairperson, and Branch 54 and the MUNICIPALITY RINGPIS-LIBAN, JJ OF SAN SIMON and ROWEL P. MANIACUP, in his capacity as In- Promulgated: Charge of Office (ICO) - Municipal Treasurer of San Simon, UEt: 0 j 2.018 Respondents. X-----------------------------------------------------------------------------------------------------X RESOLUTION Considering the filing of petitioner's "Memorandum" on September 27, 2018 and respondents' "Memorandum" filed through registered mail on November 9, 2018, this case is now deemed submitted for decision. SO ORDERED. ER~P.UY ( Associate Justice ~.~A.,~ MA. BELEN M. RINGPIS-LIBAN Associate Justice