FOUNDEVER PHILIPPINES CORPORATION (formerly SITEL PHILIPPINES CORPORATION) v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC FOUNDEVER PHILIPPINES CTA EB No. 3109 CORPORATION (forme rl y: SiteI (CTA Case No. 10224) Phi lippines Corporation ), Present: Petitioner, DEL ROSARIO , P.J. , -versus - RINGP IS-LIBAN , MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES , JJ. COMMISSIONER OF � Prom ulg_ateg INTERNAL REVENUE, JUN 2b ~2~ 5~.'/D .,., J3iE -----r x � Respondent x - -- - - - - - - -- - - - - - - - - - - - - - -- - - - - - - -- - RESOLUTION In a Minute Resolution dated 20 March 2025, the Court En Bane granted petitioner Foundever Phil ippines Corporation's (petitioner's) "Motion for Extension of Time to Fi le Petition for Review" (Motion for Extension ) dated 19 March 2025, sub ject to its compl iance with the conditions that the same is filed on time and compliant with En Bane Resolution Nos. 08-20241 and 01-2025.2 Pursuant thereto, on 04 Apri l 2025, petitioner filed its Petition for Review of even date. Gu idel ines on Submission of Electronic Copies of Plead ings and Other Court Subm issions Before the Court of Tax Appeals Pursuant to A.M . o. 10-3-7-SC and A.M. No. 11-9-4-SC. Interim Guidelines on the Subm ission of Electronic Copies of Pleadings and Other Court Submissions Before the Court of Tax Appeal s.

RESOLUTION CTA EB NO. 3109 (CTA Case No. 10224) Foundever Philippines Corporation (formerly: Site! Philippines Corporation) v. Commissioner of Internal Revenue X------------------- -----------------------------------------X Earlier, on 05 March 2025, petitioner received the copy of the Special Third Division's Resolution dated 26 February 2025 in CTA Case No. 10224 entitled Foundever Philippines Corporation (Formerly Site/ Philippines Corporation) v. Commissioner of Internal Revenue. 3 Petitioner thus had fifteen (15) days from its receipt of the said Resolution, or until 20 March 2025, within which to file a Petition for Review before the Court En Bane, pursuant to Section 3(b)4 , Rule 8 of the Revised Rules of the Court of Tax Appeals (RRCTA): SEC. 3. Who may appeal, period to file petition. - (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 from receipt of a copy of the questioned 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 fixed, 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. The same is without prejudice to the authority of the Court to grant an additional 15-day period from the expiration of the original period, within which to file the Petition for Review. It must be emphasized that a Petition for Review filed within the original 15-day reglementary period or within a valid extension period is treated as timely filed; otherwise, it is considered to be filed out of time. On 19 March 2025, petitioner personally filed its Motion for Extension of even date. Accordingly, the Court En Bane promulgated the Minute Resolution5 dated 20 March 2025 conditionally granting petitioner's Motion for Extension: ... The Court resolves to GRANT the 'Motion for Extension of Time to File Petition for Review' filed by the petitioner on March 19, 2025. As prayed for and subject to the conditions that the motion for extension is filed on time and compliant with CTA En Bane See Notice of Resolution dated -=:6 Fcbruar: -=:025. Division Docket Volume IlL p. 1301. Emphasis and underscoring supplied. Rollo. p. ~8.

RESOLUTION CTA EB NO. 3109 (CTA Case No. 10224] Foundever Philippines Corporation (formerly: Site! Philippines Corporation] v. Commissioner of Internal Revenue Page 3 ofS X------------ -----------------------------------X Resolution Nos. 8-2024 and 1-2025, petitioner is granted a non- extendible period of fifteen (15) days from March 20, 2025 or until April 04, 2025, within which to file its Petition for Review6 From the foregoing, petitioner would have until 04 April 2025 to file its Petition for Review, provided that the said Motion for Extension is: (1) filed on time (i.e., within 15 days from its receipt on 05 March 2025 of a copy of the Resolution dated 26 February 2025, or until 20 March 2025); and, (2) compliant with En Bane Resolution Nos. 8-20247 and 1-2025a Otherwise, petitioner would have only until 20 March 2025, or the original 15-day reglementary period, in the absence of valid extension. Pertinently, paragraph 29 of En Bane Resolution No. 8-2024 (which adopts Supreme Court Administrative Matter Nos. 10-3-7-SC and AM. 11-9-4-SC10) requires petitioner to file an electronic or soft copy in Portable Document Format (PDF) of its Motion for Extension within twenty-four (24) hours from personally filing the hard copy thereof. Failure to do so results in the said Motion for Extension being deemed not filed. Having filed the same on 19 March 2025, petitioner thus had until 20 March 2025 to transmit the soft copy via electronic mail (e-mail). However, the records show that petitioner had not filed a PDF copy of its Motion for Extension as of 28 March 2025. 11 Consequently, in default of the requirements laid out in the Minute Resolution dated 20 March 2025, the period for petitioner to file its Petition for Review before the Court En Bane is effectively not extended from the original deadline of 20 March 2025. Emphasis and underscoring in the original te\\t. Supra at note I. Supra at note 2. 2. 1l1mmer f~{trmt.\�mittal. When the primary manner of tiling is through personal filing, by registered mail, or by accredited courier. in accordance \\�ith Rule 13. Section J(a). 3(b). or 3(c) of the 2019 Amendments to the 1997 Rules of Civil Procedure. ten (10) paper copies for En Bane cases. and six (6) paper copies for initiatory pleadings or four (-1-) paper copies for subsequent pleadings for Division cases. shall be tiled. The PDF copies must be transmitted \\�ithin twenty-four (24) hours from such filing of paper copies: otherwi.�ie, the pleadi11t; or court .mhmission shall he deemed a.\� 11ot filed. rEmphasis ami italh�s int/11! origino!ti!X!.) '" Re: Guidelines on Submission of Electronic Copies of Pleadings and Other Coun Submissions Being Filed 8efore the Lower Courts Pursuant to th~ Efficient Use or Paper Rule. II See Records Verification dated 28 March 2025. rollo. p. 49.

RESOLUTION CTA EB NO. 3109 (CTA Case No. 10224) Foundever Philippines Corporation (formerly: Site! Philippines Corporation) v. Commissioner of Internal Revenue X------------------------- -----------------------------------X WHEREFORE, for petitioner's failure to submit via email a PDF copy of its Motion for Extension within 24 hours from the filing of the hard copy thereof on 19 March 2025, pursuant to Section 2, paragraph 2 of En Bane Resolution No. 8-2024, the Court En Bane hereby considers its "Motion for Extension of Time to File Petition for Review" dated 19 March 2025 as DEEMED NOT FILED. Accordingly, the Petition for Review filed by petitioner Foundever Philippines Corporation on 04 April 2025 is DISMISSED for being filed out of time. SO ORDERED. Presiding Justice ~.~ h"~ MA. BELEN M. RINGPIS-LIBAN Associate Justice t;~~?-r~~ As.s..o_ciate Justice ~N. 9~...~...... Fr~.R~ E'- fES-~~.A=O Associate Justice

RESOLUTION CTA EB NO. 3109 (CTA Case No. 10224) Foundever Philippines Corporation (formerly: Site! Philippines Corporation) v. Commissioner of lntemal Revenue Page 5 ofS x-------------------------------------------------------------x liYIAAA"cf;nl LANrns~CUI-DAVID Associate Justice ON LEAVE CORAZON G. FERRER-FLORES Associate Justice HENRY s!lfNGELES Associate Justice