COMMISSIONER OF INTERNAL REVENUE v. EL PASO PHILIPPINES ENERGY COMPANY, INC.

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 1319 REVENUE, (CTA Case No. 8013) Petitioner, -versus- EL PASO PHILIPPINES ENERGY COMPANY, INC., Respondent. CTA EB NO. 1326 (CTA Case No. 8013) x-----------------------------------------x EL PASO PHILIPPINES ENERGY COMPANY, INC., Petitioner, -versus - Present: COMMISSIONER OF INTERNAL DEL ROSARIO, PJ, REVENUE, CASTANEDA, JR., BAUTISTA, Respondent. UY, CASANOVA, FASON-VICTORINO, MINDARO-GRULLA, COTANGCO-MANALASTAS, and RINGPIS-LIBAN, JJ. Promulgated: .APR 2 B 2018 ;o: o9a.pPf_. ~) x---------------------------------------------------------------------------------x ~

RESOLUTION CTA EB No. 1319 & 1326 Page 2 of3 RESOLUTION UY, J.: In CTA EB Case No. 1326, petitioner El Paso Philippines Energy Company Inc. (EPPECI) filed a "Motion to Withdraw Petition for Review" on December 22, 2015 alleging that petitioner paid on December 4, 2015 the assessed deficiency Value Added Tax (VAT) and Final Withholding Tax (FWT) including surcharge and interests amounting to Php24,951 ,429.67 and Php49,368,804.88, respectively. As proof of payment to the BIR of the said VAT and FWT assessments, attached in its motion are the following: a.) BIR Payment Form No. 0605 showing payment of VAT in the amount of Php24,951 ,429.67, inclusive of surcharge and interests; b.) UnionBank BTR-BIR Deposit Slip dated December 4, 2015 for VAT; c.) SIR Payment Form No. 0605 showing payment of FWT in the amount of Php49,368,804.88, inclusive of surcharge and interests; d.) UnionBank BTR-BIR Deposit Slip dated December 4, 2015 for FWT. On January 26, 2016, the Court En Bane issued a Resolution requiring respondent CIR to file her comment on petitioner's "Motion to Withdraw Petition for Review". However, as per Records Verification Report dated April 7, 2016, it appears that respondent CIR failed to file the required Comment. In view of the foregoing circumstances, petitioner EPPECI's "Motion to Withdraw Petition for Review" in CTA EB Case No. 1326 is hereby GRANTED. The Petition for Review in CTA EB Case No. 1326 is considered WITHDRAWN. Meanwhile, petitioner CIR's Memorandum filed on January 14, 2016 in CTA EB Case No. 1319 is hereby NOTED. Moreover, respondent EPPECI's "Motion to Admit Attached Memorandum for Respondent" filed on February 4, 2016 is hereby GRANTED and the said Memorandum is ADMITTED. Accordingly, the Petition for Review in CTA EB Case No. 1319 filed on June 5, 2015 is SUBMITTED for decision. SO ORDERED.

RESOLUTION CTA EB No. 1319 & 1326 Page 3 of3 WE CONCUR: Presiding Justice c . 9- ay-_-__ ~ /~:)<. . ~ JUANlTO C. CASTANE~, JR. LOVELL R. BAUTISTA Associate Justice Associate Justice CAESA~ANOVA . FASON-VICTORINO Associate Justice ~~.M~~.c~ ~ /: �',___,/,L- CIELITO N. MfNDARO-GRULLA AMELlA R. COTANGCO-MANALASTAS Associate Justice Associate Justice CfJJ.~ ~ J '- MA. BELEN M. RINGPIS-LIBAN Associate Justice