PAMELA KRISTIE PUSPUS, SHARLENE QUINTANA, KRISTINE MELANIE RADA, DULCE RAMOS, SHEELA MYLA RANCES, MARIA AEAEA RANOLA, EMMA RAYMUNDO, GERALDINE GRACE RESIDE, ANITA REYES, CYNTHIA REYES, JOHN MA. VIANNEY REYES, JOSEPH REYES, LINEL ANN REYES, BERNARD RILLO, MA. FELICITAS RILLO, OLIVE RILLO, DESIREE LORRAINE RIVERA, LUISA ANGELA RIVERO, ALBERTO ROLDAN, CHRISTINA ROLDAN, MA. ROSARIO ROMASANTA, ALDINE ROSALDO, REGINA ROXAS ? GAMBOA, CIRA RUDAS, CRISELDA RUFINO, ONNA SACABON, GLESSIE SALAJOG, MELLANY SALLIDAO, ROMEL SAMIA, TRINA MARIE SAMIA, JINDRA NUELLA SAMSON, CESAR SAN MIGUEL, RYAH ZENDRA SAN VIC

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PAMELA KRISTIE PUSPUS, CTA EB NO. 2487 (CTA CASE NO. 9095) SHARLENE QUINTANA, KRISTINE MELANIE RADA, DULCE RAMOS, SHEELA MYLA RANCES, MARIA AEAEA RANOLA, EMMA RAYMUNDO, GERALDINE GRACE RESIDE, ANITA REYES, CYNTHIA REYES, JOHN MA. VIANNEY REYES, JOSEPH REYES, LINEL ANN REYES, BERNARD RILLO, MA. FELICITAS RILLO, OLIVE RILLO, DESIREE LORRAINE RIVERA, LUISA ANGELA RIVERO, ALBERTO ROLDAN, CHRISTINA ROLDAN, MA. ROSARIO ROMASANTA, ALDINE ROSALDO, REGINA ROXAS - GAMBOA, CIRA RUDAS, CRISELDA RUFINO, ONNA SACABON, GLESSIE SALAJOG, MELLANY SALLIDAO, ROMEL SAMIA, TRINA MARIE SAMIA, JINDRA NUELLA SAMSON, CESAR SAN MIGUEL, RYAH ZENDRA SAN VICENTE, KAREN SANCHEZ, EDEN SANTIAGO, JANE SANTIANO, JENELYN SANTOS, MA. CHARINA SANTOS, MA. LOURDES SANTOS, MANUEL SANTOS, JENNIFER SANTOYO, ELEANOR SARAPAT, CECILLE SARFATI, ERIN SEA, IVA SEBASTIAN, WILLIAM SERIL, ANNA SERRANO, LAARNI SILLOREQUEZ, ANA

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 2 of8 LIZA SILVERIO, ANNA MARIE SIQUIAN, CARINA SOLIMAN, MARIE ANN SORIA, MARIA GINA SORIANO, MARISSA SORIANO, DALISAY SOTELO, NOLI SOTOCINAL, ALEJANDRO STA. ANA, ERIC SUAN, HAIDEE RODA ANNE LUALHATI SUAREZ, ELSA SUMABAT, RICHARD SUPANGAN, LOURDES RAZEL SYCHANGCO, CARMELINA TABERNILLA, RITA TABULUG, EVELYN TALJA, MA. ELENA TALLAS, JOSEFINA TAN, MICHELLE TAN, GRACELLE TANCHOCO, MERCEDITAS TANYAG, PIA TENCHAVEZ, VICENTE III TENEFRANCIA, RANDY TEPACE, JOSEPHINE TERENCIO-MENDOZA, FLORENCE TEVES, NEMIA TIBAYAN, MA. CARINA TINIO, JONELLE TOLENTINO, RHINA RICCI TOLENTINO, MARITES TORRES, ROSALINDA TORRES, AVELINO JR. TORZAR, FRITZ TULIAO, MICHELLE TUMILBA, DONNA MARIE TUPAS, GINA MARIE UMALI, FEDELAIDA URSOLINO, DENNIS JOSEPH UY, PATRICIA VALENCIA, JOSEPHINE VALLE-SISON, MA. VERONICA VALLE, LYNDON VALMORIA, CATALINA SOCORRO VARGAS, FLORDELIZA VARGAS, MARY ANN VARGAS, CATHERINE ANNE VASQUEZ, RICHEL VELASCO, SALVACION VERDEFLOR, RACEL S. VERDILLO, HAZEL YERIAN, RHEA ROCHELLE VICENTE,

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 3 of8 Petitioners, Present: -versus- DEL ROSARIO, P.J. , CASTANEDA, JR., UY, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, and CUI-DAVID, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. DEC 0 7 202f N') x-----------------------------------------------------------~------~:~~~~J{ RESOLUTION On May 20, 2021, the CTA Third Division denied for lack of merit petitioners' Motion for Reconsideration.� On June 22, 2021 , petitioners filed a "Motion for Additional Period to File Petition for Review with the Honorable Court En Bane" and prayed for an additional period of thirty (30) days from June 23, 2021, or until July 23, 2021 within which to file the Petition for Review. On June 28, 2021 , a Minute Resolution was issued by the CTA En Bane granting the motion and giving petitioners an extension of fifteen .(12} days only from June 23, 2021 , or until July 8, 2021 within which to file their Petition for Review pursuant to Section 3(b),2 Rule 8 of the Revised Rules of the Court of Tax Appeals (RRCTA). 1 Rollo, pp. 129- 132. 2 RULES PROCEDURE IN CIVIL CASES SEC. 3. Who may appeal; period to file petition. - Xxx XXX XXX (b) A party adversely affected by a decision or resolution of a Division of the Court on a motion for reconsideration or new trial may appeal to the Court by filing before it a petition for review within fifteen days fro m receipt of a copy of the questio ned decision or resolution. Upon proper motion and the payment of the full amount of the docket and other lawful fees and deposit for costs before the expiration of the reglementary period herein fi xed, the Court may grant an additional period not exceeding fifteen days from the expiration of the original period within which to file the petition for review. (Emphasis Supplied).

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 4 of8 On July 23, 2021, the Petition for Review was filed. Upon perusal of the Petition for Review and its attachments, We noted the following: a. The Petition for Review was filed out of time; b. There are 101 petitioners in this case. However, there are only 61 Verification and Certification of Non-Forum Shopping (VCNFS) attached to the petition. For easy reference, the following table is provided: No./Petitioner-Aooellant WithVCNFS? 1. Pamela Kristie Puspus Yes (Rollo, p. 86) 2. SharleneC>Ulntana No 3.Kristine Melanie Rada No 4. Dulce Ramos Yes(Rollo, o. 58) 5. Sheela Myla Ranees Yes (Rollo, p. 68) 6. Maria Aeaea Ranola No 7. Emma Raymundo No 8. Geraldine Grace Reside Yes (Rollo, p, 36) 9. Anita Reyes Yes (Rollo, p. 91) 10. Cvnthia Reves No 11. John Ma. Vianney Reyes No 12. Joseoh Reves No 13. Linel Ann Reyes Yes (Rollo, p. 55) 14. Bernard Rillo Yes (Rollo, p. 63 )3 15. Ma. Felicitas Rillo Yes (Rollo, p. 62) 16. Olive Rillo Yes (Rollo, p. 44) 17. Desiree Lorraine Rivera Yes 1Rollo, p. 57) 18.Luisa Angela Rivero Yes IRollo, p. 38) 19. Alberto Roldan No 20. Christina Roldan Yes(Rollo, p. 92)4 21. Ma. Rosario Romasanta Yes (Rollo, p. 60) 22. Aldine Rosaldo Yes (Rollo, p. 56) 23. Regina Roxas-Gamboa No 24. Cira Rudas Yes (Rollo, p. 70) 25.Criselda Rufino Yes (Rollo, pp. 48 and 49) 26. Onna Sacabon Yes (Rollo, p. 40) 27. Glessie Salajog Yes (Rollo, p. 45) 28. Mellanv Sallidao No 29.Romel Samia Yes (Rollo, p. 79)5 30. Trina Marie Samia Yes (Rollo, p, 80)6 3 Should be "Bernardo Rillo". 4 Should be "Cristina Roldan". ' Should be "Rommel Samia". 6 Should be "Trina Mari Samia".

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 5 of8 31. Jindra Nuella Samson No 32. Cesar San Miguel Yes_(Rollo, p. 64) 33. Ryah Zendra San Vicente Yes (Rollo, p.84f 34. Karen Sanchez Yes_@.ollo, p. 51) 35. Eden Santiago No 36. Jane Santiano Yes_(Rollo, p. 47) 37. Jenelyn Santos No 38. Ma. Charina Santos Yes (Rollo, p. 77) 39. Ma. Lourdes Santos Yes (Rollo, p. 78) 40. Manuel Santos Yes (Rollo, p. 72) 41. Jennifer Santoyo No 42. Eleanor Sarapat No 43. Cecille Sarfati Yes(Rollo, p. 94) 44. Erin Sea Yes (Rollo, p. 74) 45. Iva Sebastian No 46. William Seril Yes_(Rollo,J>. 61) 47. Anna Serrano Yes (Rollo, p. 85) 48. Laarni Sillorequez Yes(Rollo, p. 88) 49. AnaLiza Silverio No 50. Anna Marie Siquian No 51. Carina Soliman Yes (Rollo, p. 71) 52. Marie Ann Soria Yes (Rollo, p. 82) 53. Maria Gina Soriano No 54. Marissa Soriano Yes (Rollo, p. 50) 55. Dalisay Sotelo No 56. Noli Sotocinal Yes (Rollo, p. 76) 57. Alejandro Sta. Ana No 58. Eric Suan No 59. Haidee Roda Anne Lualhati Suarez Yes (Rollo, p. 93) 60. Elsa Sumabat Yes (Rollo, p. 39) 61. Richard Supangan Yes (Rollo, p. 65)8 62. Lourdes Razel Sychangco Yes (Rollo, p. 66) 63. Carmelina Tabemilla Yes_(Rollo, p. 59) 64. Rita Tabulug No 65. Evelyn Talja No 66. Ma. Elena Tallas No 67. Josefina Tan Yes_(Rollo, p. 69) 68. Michelle Tan Yes (Rollo, p. 53) 69. Gracelle Tanchoco Yes (Rollo, p. 67) 70.Merceditas Tanyag Yes (Rollo, p. 43)9 71. Pia Tenchavez No 72. Vicente III Tenefrancia No 73. Randy Tepace No 74. Josephine Terencio-Mendoza Yes (Rollo, p. 75) 7 Should be "Ryah Zendra Sanvicente". 8 Should be "Richard Supai\gan". 9 Should be "Mercedita S. Tanyag".

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 6 of8 75.Florence Teves No 76.Nemia Tibayan No 77. Ma. Carina Tinio Yes (Rollo, p. 35) 78. Jonelle Tolentino Yes (Rollo, p. 90) 79. Rhina Ricci Tolentino Yes (Rollo, p. 96) 80. Marites Torres No 81. Rosalinda Torres Yes (Rollo, p. 87) 82. Avelino Jr. Torzar Yes (Rollo, p. 56) 83. Fritz Tuliao No 84. Michelle Tumilba No I 85. Donna Marie Tupas No 86. Gina Marie Umali No 87. Fedelaida Ursolino No 88. Dennis Joseph Uy Yes(Rollo, p. 81) 89. Patricia Valencia Yes(Rollo, p. 95) 90. Jost1Jhine Valle-Sison No I 91. Ma. Veronica Valle Yes (Rollo, p. 42) 92. Lyndon Valmoria Yes (Rollo,Q. 83) 93. Catalina Socorro Vargas No 94. Flordeliza Vargas No 95. Mary Ann Vargas Yes (Rollo, p. 41) 96. Catherine Anne Vas_quez Yes (Rollo, p. 37) 97.Richel Velasco No 98. Salvacion Verdeflor Yes (Rollo, p. 52) 99. Racel S. Verdillo Yes (Rollo, p. 46) 100. Hazel Yerian Yes (Rollo, p. 73) 101. Rhea Rochelle Vicente Yes (Rollo, p. 89) c. The attached Verifications were not compliant with the new format as required by Section 4, Rule 7 of the 2019 Proposed Amendments to the 1997 Rules of Civil Procedure,10 which took effect on May 1, 2020. 10 Section 4. Verification. -Except when otherwise specifically required by law or rule, pleadings need not be under oath or verified A pleading is verified by an affidavit of an affiant duly authorized to sign said verification. The authorization of the affiant to act on behalf of a party, whether in the fonn of a secretary's certificate or a special power of attorney, should be attached to the pleading, and shall allege the following attestations: (a)Tbe allegations in the pleading are true and correct based on his or her personal knowledge, or based on authentic documents; (b)Tbe pleading is not filed to harass, cause unnecessary delay, or needlessly increase the cost of litigation; and (c)The factual allegations therein have evidentiary support or, if specifically so identified, will likewise have evidentiary support after a reasonable opportunity for discovery. The signature of the affiant shall further serve as a certification of the truthfulness of the allegations in the pleading. A pleading required to be verified that contains a verification based on "infonnation and belief;" or upon "knowledge, infonnation and belief," or lacks a proper verification, shall be treated as an unsigned pleading.

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 7 of8 Considering that the Petition for Review was filed beyond the extension given by the Court pursuant to Section 3(b), Rule 8 of the Revised Rules of the Court of Tax Appeals (RRCTA), it is proper for this Court to dismiss it. The granted extension to file the Petition for Review was until July 8, 2021 only. However, it was filed on July 23, 2021. "[P]erfection 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 party and precluding the appellate court from acquiring jurisdiction over the case."11 WHEREFORE, in view of the foregoing, the Petition for Review is DISMISSED, for lack ofjurisdiction. SO ORDERED. Presiding Justice .m.. <:J..a--w�~c .a.;t;: ....~. o, E~P.UY .n)"ANITO c. CASTANEDK, Associate Justice Associate Justice ~.~ //--<._____ MA. BELEN M. RINGPIS-LffiAN Associate Justice r ~' Atu ._,,t._ _ __ CATHERINE T. MANAHAN Associate Justice .. JEAN lVlAI'Q� 11Commissioner ofInternal Revenue v. Fort Bonifacio Development Corporation, G.R. No. 167606, August, 11, 2010, 628 SCRA 105.

RESOLUTION CTA EB No. 2487 (CTA Case No. 9095) Page 8 of8 ON LEAVE MARIAN IVY F. REYES-FAJARDO Associate Justice ON LEAVE LANEE S. CUI-DAVID Associate Justice