HALLIBURTON WORLDWIDE LIMITED - PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No.8 (For DCC) 111111 1111111111 111111 11111 11111 111111111111111 1111 11 111 11111111111 1111111111111 25-000677-0016 REPUBLIC OF THE PHILIPPINES COURT OFTAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE N0.12084 HALLIBURTON WORLDWIDE LIMITED - PHILIPPINE BRANCH, Petitioner, - versus - NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo Street, Legaspi Village Makati City ATTY. JOANA A. BfLONGILOT Bureau oflnlernal Revenue Revenue Region No. 88 - South 2nd Floor, Legal Division, SIR Building 313 Sen. Gil Puyat Avenue Makati City SALVADOR LLANILLO & iVfiJARES Units 1706-1711, 17th Floor, Tower One & Exchange Plaza Ayala Triangle, Ayala Avenue 1226 Makati City GREETINGS: You are hereby notified by these presents that on December 17, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, December 18, 2025. Atty. Maria J~ Chan-Te Executive omt III Page I of I

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION HALLIBURTON CTA CASE NO. 12084 WORLDWIDE LIMITED - PHILIPPINE BRANCH, Members: Petitioner, BACORRO-VILLENA, Acting Chairperson, anc CUI-DAVID, JJ. -versus- COMMISSIONER OF Promulgated: INTERNAL REVENUE, DEC 172025;/o:joAM Respondent. <:::5' }(- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -}( RESOLUTION This resolves petitioner's Motion for Leave to Withdraw Petition for Review, filed on October 14, 2025, without respondent's comment despite notice. Petitioner avers that on July 29, 2025, it filed a Petition for Review before this Court to appeal the inaction on its administrative claim for refund of excess and unutilized input Value-Added Ta}C (VAT) attributable to its zero-rated sales for the first to fourth quarters of calendar year (CY) 2023, in the aggregate amount ofP5 ,883,651.74. Petitioner alleges that on March 31, 2025, it filed with the VAT Audit Section (VATAS) of Revenue Region 8B an Application for Ta}C Credits/Refunds of e}Ccess and unutilized input VAT. However, as of June 29, 2025, it had not received any notice of approval or denial of its administrative claim. Hence, petitioner was constrained to file the Petition for Review due to the failure of the Bureau of Internal Revenue (BIR) to act on its administrative claim for refund within the 90-day period mandated by Section 112(C) of the National Internal Revenue Code (NIRC) of 1997, as amended.

RESOLUTION CTA Case No . 12084 Halliburton Worldwide Limited - Philippine Branch v . Commissioner of Internal Revenue X------------------------------------------------------------------------------------X On September 4, 2025, however, petitioner received a letter from the BIR Revenue Region No . 8B, dated July 14, 2025, informing it that its claim for VAT refund for the first to fourth quarters of CY 2023, in the amount of !>5,735,263.96, had been granted. It also received a Land Bank of the Philippines cheque for the same amount. In view of the foregoing, and to save time and resources of the Court, petitioner seeks leave to withdraw its Petition for Review filed on July 29, 2025, pursuant to Section 3,1 Rule 1 of the Revised Rules of the Court of Tax Appeals, in relation to Section 3,2 Rule 50 of the Revised Rules of Court. Finding merit in the motion, and there being no objection from respondent, petitioner's Motion for Leave to Withdraw Petition for Review is GRANTED. WHEREFORE, the Petition for Review filed on July 29, 2025, is deemed WITHDRAWN. Accordingly, this case is CLOSED and TERMINATED. SO ORDERED. AM~AAMJ.i' LAJ.jj~Ybui-OAVID Associate Justice 1 Sec. 3. Applicability ofthe Rules of Court. - The Rules o f Court in the Philippines shall apply suppletorily to these Rules. 2 Sec. 3. Withdrawal ofappeal. - An appeal may be withdrawn as of right at any time before the fi ling of the appel lee's brief. Thereafter. the withdrawal may be allowed in the discret ion of the court.