COMMISSION ON ELECTIONS v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No.8 (For DCC) llllllllllllllllllllllllllllllllllllllll lll llllllllllllllllll 21-000320-0056 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE N0.10588 COMMISSION ON ELECTIONS, Petitioner, -versus- NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo Street, Legazpi Village, Makati City ATTY. RAMON B. LORENZO ATTY. R OWELL B. VICENTE ATTY. MYR NA R. SANTELICES Bureau of Internal Revenue BIR Revenue Region No. 6 5/F, BlR Bldg. 1, Solana Street lntramuros, Manila ATTY. CHARMAGNE L. VELASCO-RONQUILLO ATTY. NEIL ANTHONY P. DABALOS ATTY. NICOLE KAY C. JAMES COMMISSION ON ELECTIONS Law Department 8th Floor, Palacio del Gobernador Bldg. General Luna Street comer Andres Soriano Jr. Avenue Intramuros, Manila GREETINGS: You are hereby notified by these presents that on April 22, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, April 24, 2025. ~ Atty. Maria ~F. Chan-Te Executive Court II

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION COMMISSION ON CTA CASE NO. 10588 ELECTIONS, Members: Petitioner, -versus- DEL ROSARIO, P.J., Chairperson, BACORRO-VILLENA, and CUI-DAVID, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, APR 22.. 2025 ).Jj:tofi{V/ Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - - - - -X RESOLUTION Before this Court 1s respondent's Motion for Reconsideration (Re: Decision dated November 13, 2024) filed via personal service on December 9, 2024, and via e-mail on December 10, 2024, with petitioner's Comment/ Opposition Re: Motion for Reconsideration dated December 6, 2024, filed via personal service and e-mail on January 28, 2025. Respondent's Motion seeks the reversal of the Court's Decision promulgated on November 13, 2024, whi~h granted petitioner's Petition for Review. The dispositive portion of the said Decision reads: WHEREFORE, in light of t he foregoing considerations, the instant Petition for Review is GRANTED. Accordingly, the Formal Letter of Demand and Final Assessment Notice No. 33-2010 to 2013-87730-19-340 (WT) issued on January 16, 2020, are CANCELLED and SET ASIDE. Furthermore, the Final Decision on Disput ed Assessment issued on June 10, 2021, assessing petitioner Commission on Elections for deficiency withholding taxes covering taxable years 20 12 and 20 13 are REVERSED and SET ASIDE. Further, respondent is ENJOINED and PROHIBITED from enforcing the collection of the subject deficiency taxes .

RESOLUTION CTA Case No. 10588 Commission on Elections v. Commissioner of Intemal Revenue X-------------------------------------------------------------------X SO ORDERED. At the outset, the Court notes that the Motion for Reconsideration was filed out of time. Records reveal that respondent, through the Office of the Solicitor General (OSG), received the Notice of Decision on November 20, 2024, while the Bureau of Internal Revenue (BIR) received it on November 22, 2024. Section 11 of Republic Act (RA) No. 1125,1 as amended by RA No. 9282,2 provides: SEC. 11. Who May Appeal; Mode of Appeal; Effect of Appeal.- ... "All other cases involving rulings, orders or decisions filed with the CTA as provided for in Section 7 shall be raffled to its Divisions. A party adversely affected by a ruling, order or decision of a Division of the CTA may file a motion for reconsideration or new trial before the same Division of the CTA within fifteen (151 days from notice thereof: Provide, however, That in criminal cases, the general rule applicable in regular Courts on matters of prosecution and appeal shall likewise apply. ... [Emphasis supplied] Accordingly, respondent had fifteen (15) days from November 20, 2024, or until December 5, 2024, to file the Motion for Reconsideration. However, respondent only filed the Motion for Reconsideration on December 9, 2024, which is four (4) days beyond the deadline. The Court emphasizes that in computing the reglementary period for filing an appeal and determining whether a decision has attained finality, the proper basis is the date of service on the OSG, not the BIR. The deputized lawyer from the BIR merely acts as a representative of the OSG, which retains supervision and control over its deputized counsel. As a consequence, copies of orders and decisions served on the deputized counsel, AN ACT CREATING THE COURT OF TAX APPEALS. AN ACT EXPANDING TilE JURISDICTION Of TilE COURT Of TAX APPEALS (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF REPUBLIC ACT NO. I 125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES.

RESOLUTION CTA Case No. 10588 Commission on Elections v. Commissioner of Internal Revenue x-------------------------------------------------------------------x acting as agent or representative of the Solicitor General, are not binding until they are actually received by the latter. 3 Given the late filing of respondent's Motion for Reconsideration, the assailed Decision dated November 13, 2024, has become final, executory, and unappealable, thereby depriving this Court of jurisdiction to entertain the Motion. WHEREFORE, in light of the foregoing, respondent's Motion for Reconsideration (Re: Decision dated November 13, 2024) is hereby DISMISSED for lack of jurisdiction. SO ORDERED. Presiding Justice "'- ~ . BACORRO-VILLENA ~~ LANEE S. CUI-DAVID Associate Justice Baldovino-Torres v. Torres, et ai., G.R. No. 248675, July 20, 2022 [Per J. Inting, Third Division], citing !v'ationa! Power Corporation v. !v'ational Labor Relations Commission, eta!., G.R. Nos. 90933--61, May 29. 1997 [Per J. Romero, Second Division].