COMMISSIONER OF INTERNAL REVENUE v. CARGILL TEXTURIZING SOLUTIONS PHILIPPINES, INC.,

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB No. 1259 REVENUE, (CTA CASE No. 8172) Petitioner, -versus- Present: Del Rosario, PJ Castafieda, Jr. , B autista, Uy, Casanova, Fa bon-Victorino, Mind aro-Grulla , Cotangco-Mana! astas,and Ringpis-Liban, JJ CARGILL TEXTURIZING SOLUTIONS PHILIPPINES, INC., Respondent. Promulgated: FEB 2 7 2015 ~-<;~/-A. � X------------------------------------------------------------------------------X RESOLUTION Section 3, Rule 1 of th e 2005 Revised Rul es of the Court of Tax Appeals, as amended, (RRCTA) states that, "The Rules of Court in the Philippines shall apply suppletorily to these Rules." Section 3, Rule 13 of the Rules of Court provides for the manner of filing. If the pleading filed was not done personally, the date of mailing, as stamped on the envelope or the registry receipt, is considered as the date of filing. 1 1 Padre v. Badillo, G. R. No. 165423, Jan uary 19,20 11 , 640 SC RA 50, 62 , citin g RULES OF COU RT, Rul e 13, Secti on 3. Mann er of Fil ing. - The filin g of pleadings, appearances, moti ons, noti ces, orde rs, judgments and all oth er papers shall be made by presenting th e ori ginal copi es th ereo f, pl ainl y indi cated as such, personally to the cl erk of court or by sending them by reg istered mail. In th e first case, the clerk of court shall endorse on the pl eading the date and hour of filin g. In th e seco nd case, th e date of th e mailin g of moti ons, pl eadings, or any other papers or payments or depos its, as show n by the post offi ce stamp on th e envelope or the registry rece ipt, shall be cons id ered as the date of their filin g, payment, or depos it in co urt. The envelope shall be attac hed to the record of th e case. 20&

RESOLUTION CTA EB No. 1259 (CTA L-ASE No. 8172) Page 2 of3 After a careful perusal of the Petition for Review filed by petitioner Commissioner of Internal Revenue (CIR), we noted that the date postmarked on the envelope is January 20, 2015. CIR was given until January 13, 2015 to file the petition. The petition was, therefore, filed beyond the extended period granted by the Court in filing the case. In the case of Commissioner of Internal Revenue v. Fort Bonifacio Development Corporation2, the Supreme Court ruled that perfection of an appeal in the manner and within the period laid down by law is not only mandatory but also jurisdictional, pe11inent portion of this case is quoted hereunder, as follows: "It has been ruled that perfection of an appeal in the manner and within the period laid down by law is not only mandatory but also jurisdictional. The failure to perfect an appeal as required by the rules has the effect of defeating the right to appeal of a pa11y and precluding the appellate court from acquiring jurisdiction over the case. At the risk of being repetitious, We declare that the right to appeal is not a natural right nor a part of due process. It is merely a statutory privilege, and may be exercised only in the manner and in accordance with the provisions of the Jaw." WHEREFORE, based on the foregoing discussions, the petition is dismissed for being filed out of time. SO ORDERED. Presiding Justice Sfu~~ c..~~~/}_ . JUKNITO C. CASTANED~, JR. Associate Justice ER~P.UY fo Associate Justice CAESAR A. CASANOVA Associate Justice 2 G.R. No. 167606, August II , 20 10,628 SCRA 96, 105 .

\ RESOLUT ION CTA EB No. 1259 (CTA L-ASE No. 8172) Page 3 of3 Qiw:; N. M~ .. c~ CIELITO N. MINDARO-GRULLA Associate Justice ~~~/- AMELIA R. COTANGCO-MANALASTAS Associate Justice (l}..L. . ~ -"" '-- MA. BELEN RINGPIS-LIBAN Associate Justice