PHILIP MORRIS PHILIPPINES MANUFACTURING INC. v. COMMISSIONER OF INTERNAL REVENUE (CONSOLIDATED WITH CTA CASE NO. 9695)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PHILIP MORRIS PHILIPPINES CTA CASE NOS. 9655 & 9695 MANUFACTURING INC., Petitioner, Members: - versus - UY, Chairperson, RINGPIS-LIBAN, and MODESTO-SAN PEDRO, JJ COMMISSIONER OF INTERNAL Promulgated: REVENUE, r-l 2- .?O?O Respondent. c:.. - '1-:o'f/' ....... . x---------------------------------------------------------------------------------------------------------x RESOLUTION Considering the filing of the "Memorandum for Petitioner" on February 21 , 2020 and that of the respondent's "Memorandum" on February 12, 2020, these consolidated cases are now deemed submitted for decision. SO ORDERED. ERL~P.UY Associate Justice 91-R. ~ ..4 '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice