ROCKWELL LAND CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBliC OF THE PHiliPPINES COlIT IF TU APPEAlS QUEZON CITY FIRST DIVISION *********** ROCKWELL LJND CORPORATION, CTA Case No. 7256 Petitioner, Members: -versus- ACOSTA, Chairperson BAUTISTA, and CASANOVA, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. x-------------------------------------------------------------------------- RESOlUTION Submitted to Us for resolution are : 1. petitioner's "Motion for Withdrawal of Petition," filed on April 9, 2008; and 2. petitioner's "Manifestation (With Motion to Resolve Petitioner's Motion to Withdraw Petition dated April 9, 2008)," filed on May 21, 2008. Resolving first petitioner's "Manifestation (With Motion to Resolve Petitioner's Motion to Withdraw Petition dated April 9, 2008)," petitioner alleged that the provisionally marked photocopy of its BIR Tax Payment Slip1 was marked as a faithful reproduction of the original in a commissioner's hearing2 held on May 8, 2008 before Atty. Ma. Victoria P. Dural. Petitioner likewise manifested that respondent has failed to comment on its "Motion for Withdrawal of Petition." 1 Rollo, p. 2 14. 2 Rollo, p. 269.

Resolution CTA Case No. 7256 Page 2 Due to respondent's failure to comment, petitioner also moved that its "Motion for Withdrawal of Petition" be already resolved. Considering the foregoing, with respect to petitioner's manifestation, the same is hereby NOTED. Similarly, this Court RESOLVES to GRANT petitioner's motion to resolve its "Motion to Withdraw Petition." Going now to petitioner's "Motion to Withdraw Petition," under the Tax Amnesty Program (RA 9480) and its Implementing Rules and Regulations,3 a taxpayer availing of the program must present in the original or in certified true copy the following documents: 1. acceptance of Payment Form which must be signed by the branch manager or assistant branch manager, in case of payment through an authorized agent bank; 2. Notice of Availment; 3. Statement of Assets, Liabilities and Net Worth which does not show understatement of net worth as of December 31, 2005 to the extent of 30% or more; 4. Tax Amnesty Return; and 5. full payment of the amnesty tax payable. A perusal of the records of the case shows that the following documents were already submitted by petitioner and were marked as faithful reproductions of the originals during the hearing4 on April 17, 2008, to wit: 1. Tax Amnesty Payment Form5 Exhibit "A" 2. Tax Amnesty Return for Taxable Year 2005 6 Exhibit "B" 3. Notice of Availment of Tax Amnesty7 Exhibit "C" 4. Statement of Assets, Liabilities and Net Worth as of Exhibit "D" December 31, 20058 3 Department of Finance Department Order No. 29-07, August 15,2007 4 Rollo, p. 263. 5 Rollo, p. 213. 6 Rollo, p. 215. 7 Rollo, p. 216. 8 Rollo, p. 217-260.

Resolution CTA Case No. 7256 Page 3 The above documents, together with the BIR Tax Payment Slip mentioned above show sufficient compliance of RA 9480 and its implementing rules. Hence, We GRANT petitioner's "Motion for Withdrawal of Petition" WHEREFORE, the instant Petition for Review filed on May 25, 2005 is hereby deemed WITHDRAWN and is considered CLOSED and TERMINATED, subject to the provisions of RA 9480. SO ORDERED. L- u.. ~ ERNESTOD.ACOSTA Presiding Justice CAESAR A. CASANOVA Associate Justice