EMIRATES v. COMMISSIONER OF INTERNAL REVENUE (consolidated with case Nos. 7432, 7512, 7513, 7514 & 7529)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION EMIRATES, C.T.A. CASE NOS. 7389, 7432, 7512, 7513, Petitioner, 7514, & 7529 -versus- Members: ACOSTA, P.J. BAUTISTA, and CASANOVA, JJ,. COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. J~:30,..., X ----------------------------------------------------- --- ---- ------------- X RESOLUTION Acting upon petitioner's Motion for Reconsideration (Re : Resolution dated June 1 7, 2008) filed on June 30, 2008, without opposition by respondent, and finding merit in the said Motion, the Court GRANTS the same. Accordingly, the Resolution of this Court dated June 17, 2008 is reconsidered, reversed, and set aside. Likewise, finding petitioner to have sufficiently complied with the requirements for availing Tax Amnesty enunciated in Republic Act No. 9480 1 as implemented by Department Order No. 29-07 2 petitioner's Motion to Withdraw Petition , dated March 6, 20083 is hereby GRANTED. 1An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on all Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2005 and Prior Years 2Rules and Regulations to Implement Republic Act No. 9480, August 15, 2007 3Filed on March I0, 2008

RESOLUTION C.T.A . Case Nos. 7389, 7432, 7512, 7513, 7514, & 7529 Page2 IN VIEW OF THE FOREGOING, petitioner's consolidated Petitions for Review are deemed WITHDRAWN, and the afore-mentioned cases are considered CLOSED and TERMINATED. SO ORDERED. ~\_$. . ~ ERNESTO D. ACOSTA Presiding Justice CAESAR A. CASANOVA Associate Justice