PHILIPPINE AMUSEMENT AND GAMING CORPORATION VS. THE BUREAU OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE and THE REGIONAL DIRECTOR, REVENUE REGION NO. 6, in their official capacities as officers of the Bureau of Internal Revenue

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PHILIPPINE AMUSEMENT AND CTA EB No. 844 GAMING CORPORATION, (CTA Case No. 7880) Petitioner, -versus- Present: Del Rosario, PJ, Castaneda, Jr., Uy, Fabon-Victorino, Mindaro-Grulla, Ringpis-Liban, and Manahan,JJ. THE BUREAU OF INTERNAL REVENUE, THE COMMISSIONER OF INTERNAL REVENUE and THE REGIONAL DIRECTOR, REVENUE REGION NO. 6, in their official capacities as officers of the BUREAU OF INTERNAL REVENUE, Respondents. Promulgated: OCT 12 2018 X------------------------------------------------------------------------~-~-~-~~~ RESOLUTION CASTANEDA, JR., J.: Petitioner Philippine Amusement and Gaming Corporation (PAGCOR) filed its "Motion for Reconsideration To the 2 July 2018 Resolution" 1 on July 26, 2018 and its "Supplement to the 26 July 2018 Motion for Reconsideration" on August 24, 20 18.;e.- 1 On August 22, 20 18, the Court En Bane noted PAGCOR 's " Manifestation/Compliance To the 2 August 20 18 Resolution" stating that it is submitting the additional seven (7) copies of its Motion for Reconsideration.

RESOLUTION CTA EB No. 844 (CTA Case No. 7880) Page 2 of3 Pertinent to this is Section 1, Rule 15, of the 2005 Revised Rules of the Court of Tax Appeals, as amended, which states: SECTION 1. Who may and when to file motion. -Any aggrieved party may seek a reconsideration or new trial of any decision, resolution or order of the Court by filing a motion for reconsideration or new trial within fifteen days from the date of receipt of notice of the decision, resolution or order of the Court in question. (Emphasis Supplied). After a careful perusal of the records, this Court finds that the July 2, 2018 Resolution was received by the Office of the Government Corporate Counsel (OGCC), counsel ofPAGCOR, on July 10, 2018.2 Counting fifteen (15) days from receipt, PAGCOR has until July 25, 2018 within which to file its motion for reconsideration. In this case, PAGCOR filed its motion on July 26, 2018, or one day late. Thus, this motion must be denied outright. WHEREFORE, premises considered, Philippine Amusement and Gaming Corporation (PAGCOR)'s "Motion for Reconsideration To the 2 July 2018 Resolution"3 and "Supplement to the 26 July 2018 Motion for Reconsideration" are DENIED. SO ORDERED. ~:h. c.w~.Q Jtfl\NITO C. CASTANEifA~ JR. Associate Justice WE CONCUR: Presiding Justice 2 Rollo, p. 796. 3 In the July 2, 2018 resolution, this Court noted PAGCOR's "Manifestation (To the 16 November 2017 Resolution)" and modified the November 16,2017 Resolution in order to apply the TRAIN Law from January 1, 2018.

RESOLUTION CTA EB No. 844 (CTA Case No. 7880) Page 3 of3 E~P.UY Associate Justice ~N.M~~-C'~ CIELITO N. MINDARO-GRULLA Associate Justice MA. BELEN M. RINGPIS-LIBAN Associate Justice c~�T/U~ CATHERINE T. MANAHAN Associate Justice