CHEMICO PHILIPPINES, INC. Represented by HELEN A. ROMUALDO v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION CHEMICO PHILIPPINES, CTA CASE NO. 11955 INC. Represented by HELEN A. ROMUALDO, Members: Petitioner, MANAHAN, Chairperson, REYES-FAJARDO, and - versus - ANGELES,]]_. COMMISSIONER OF Promulgated: INTERNAL REVENUE, DEC 23 ?0~/ Respondent. X- ---- - ---- -- - - ---- ----- - --- ------ - - - ---- -- ----- --- - X RESOLUTION On May 8, 2025, petition er filed a Petition for Review (Ven; Urgent Prayer for Issuance of Temporary Restraining Order and/or Writ of Preliminary Injunction) . In a Minute Resolution dated July 31, 2025, the Court, inter alia,1 or dered petition er to electronically file the same Petition for Review w ithin twen ty-four (24) hours from notice, in com plian ce w ith Court of Tax Ap peals (CTA) En Bane Resolution No. 8-2024, as a1nended by CTA En Bane Resolution No. 1-2025. Otherw ise, the same sh all be d eemed not submitted. On Au gust 18, 2025, Records Verification reveals that as of said date, petition er failed to comp ly with the Court's d irective per Minu te Resolution d ated July 31, 2025. Additionally, the Court also ordered petitioner to submit the following, within ten (10) days from notice: 1) List of Documentary Exhibits; and 2) List of its witnesses and s ummary of their testimonies.

RESOLUTION CTA CASE NO. 11955 Meanwhile, on September 3, 2025, petitioner filed via registered mail a Manifes tation dated August 28, 2025 with attached List of Documentary Exhibits.2 Section 2, paragraph 2 of CTA En Bane Resolution No. 8-20243 expressly requires that: 2. Manner of transmittal- The PDF copies must be transmitted by litigants and court users to the official e-mail addresses: Wh en the primary manner of filing is through personal filing, by registered mail, or by accredited courier, in accordance with Ru le 13, Section 3(a), 3(b), or 3(c) of the 2019 Amendments to the 1997 Rules of Civ il Procedure, ten (10) p aper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent pleadings for Division cases, shall be filed. The PDF copies must be transmitted within twenty-four (24) hours from such filing of paper copies; otherwise, the pleading or court submission shall be deemed as not filed.4 Here, petitioner still failed to transmit the PDF copy of the Petition for Review despite the Court's order to do so and reminder to strictly comply with En Bane Resolution No. 8-2024, as amended by En Bane Resolution No. 1-2025, per Minute Resolution dated July 31, 2025 Petitioner proffered no explanation for its non-compliance. Consequently, the Petition for Review is deemed not filed for petitioner's failure to comply with the mandatory requirement under CTA En Bane Resolution No. 8-2024. Proce dural rules are not to b e disdained as mere technicalities that may be ignored at will to suit the convenience of a party. Adjective law is important in insuring the effective enforcement of substantive rights through the orderly and speedy administration of justice.5 WHEREFORE, in view of the foregoing, the Petition for Review is deemed not filed . SO ORDERED. 2 Posted on Sept.3,2025. No copy furn ished. 1 copy only. Took effect on September I, 2024. Emphasis supplied. s Mnlixi v. Bnltnznr, G.R. No. 208224, November 22, 2017

RESOLUTION CfA CASE NO. 11955 ('~~7~ ~-.....~J."""----- CATHERINE T. MAN AHAN Associate Justice ~ ~- f.~ .,(~~ MARIAN lvQ F. RE~S-FAfARDO Associate Justice HENRY j}�GELES Associate Justice