PEPSI-COLA FAR EAST TRADE DEVELOPMENT CO., INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION *********** PEPSI-COLA FAR EAST TRADE DEVELOPMENT CO., C.T.A. CASE NO. 6407 INC., Members: Petitioner, -versus- ACOSTA, Chairperson BAUTISTA, and CASANOVA, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, 0CT j 0 2008 ; ';:-.?s,..., . Respondent. X- - --- -- ----- - --- - - -- --- --- ------ -- - - - - - - ~ RESOLUTION On April 1, 2008, petitioner filed its "Omnibus Motion [For Judicial Confirmation of Petitioner's Immunity Under Republic Act No. 9480 and Leave of Court to Withdraw Petitioner's Urgent Motion for Extension of Time to File Continuing Bond for Suspension of Collection of Tax]" alleging that it had availed of the tax amnesty program under Republic Act No. 9480, otherwise known as the Tax Amnesty Law of 2007. Hence, petitioner prays for the following: (a) Confirmation of the immunity of under Section 6 of RA No. 9480 after availment of the tax amnesty program ; and (b) after judicial confirmation of immunity under the tax amnesty program, it be allowed to withdraw the Petition for Review dated March 13, 2002 and all other incidents pending before this Court including its "Urgent Motion for Extension of Time to File Continuing Bond for Suspension of Collection of Tax" dated March 7, 2008. In a Resolution dated April 25, 2008, the Court ordered petitioner to submit the originals or certified true copies of the necessary to prove that it had indeed availed of the provisions of R.A. No. 9480.

RESOLUTION C.T.A. CASE NO. 6407 Page 2 Consequently, petitioner filed a "Supplemental Formal Offer of Evidence" on August 27, 2008, and for failure of respondent to file any comment/objection thereto despite notice; this Court hereby RESOLVES to ADMIT Exhibits "DDDDDD", "EEEEEE", "FFFFFF", "GGGGGG", "HHHHHH", "HHHHHH-1", "HHHHHH-2", "HHHHHH-3", "HHHHHH-4", "HHHHHH-5", "HHHHHH-6", "HHHHHH-7", "HHHHHH-8", "HHHHHH-9", "HHHHHH-10", "IIIIII", and "JJJJJJ". Considering that petitioner has duly complied with the provisions of R.A. 9480 by submitting the following documents evidencing its availment of the tax amnesty: a. Chinabank STr-SIR Deposit Slip No. 001681 1; b. Tax Amnesty Payment Form (SIR Form No. 0617) 2 ; c. Notice of Availment of Tax Amnesty3; d. Tax Amnesty Return (SIR Form No. 2116)4; and e. Statement of Assets, Liabilities, and Networth (SALN) as of December 31, 20055, this instant "Omnibus Motion" is hereby GRANTED. However, petitioner shall not be entitled to the privileges granted by law, until the suspensive condition expressly provided in R.A. 9480 occurs within the specific period.6 WHEREFORE, premises considered, the Petition for Review filed on March 13, 2002 is hereby deemed WITHDRAWN. Accordingly, this case is hereby considered CLOSED and TERMINATED, subject to the provisions of R.A. 9480. SO ORDERED. t~ ~ - (4__ ERNESTO D. ACOSTA Presiding Justice ON LEAVE CAESAR A. CASANOVA Associate Justice LOVELL R. BAUTISTA Associate Justice 1 Exh ibit " DDDDDD" 2 Exhibit " EEEEEE" 3 Exhibit " FFFFFF" 4 Exhibit "GGGGGG" 5 Exhibit " HHHHHH" 6 Section 4, Republic Act No. 9480