MBPS CABLING CORPORATION, DUNAMIS IMPORT-EXPORT PHILS. INC., ALEN V DRAGON CORPORATION, MEDEV MEDICAL DEVICES CORPORATION, CHRYSALIS CONSTRUCTION AND TRADING CORPORATION, ICON REEFER CORPORATION, DATALINK SOLUTIONS TECHNOLOGY AND CONSULTANCY INC., ABBE TECHNOLOGY SOLUTIONS INC., KEN N RIE TRANSPORT INC., R2B2 REALTY & DEVELOPMENT CORPORATION, and POWERSOURCE PHILIPPINES, INC., v. BUREAU OF INTERNAL REVENUE

.. REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC REITOH COLD STORAGE INC., WE CTA EB NO. 2786 LEAD GROUP HOLDINGS INC., (CTA Case No. 10420) ELENCE MARINE AND INDUSTRIAL CORPORATION, MBPS CABLING CORPORATION, GARUDA Present: CONSTRUCTION CORPORATION, BCP DERMATOLOGICAL DEL ROSARIO, P.J. , CORPORATION, AUDIO VIDEO RINGPIS-LIBAN, SOLUTIONS CORPORATION, MANAHAN, DUNAMIS IMPORT-EXPORT PHILS. BACORRO-VILLENA, INC., ALEN V DRAGON MODESTO-SAN PEDRO, CORPORATION, MEDEV MEDICAL REYES-FAJARDO, DEVICES CORPORATION, CUI-DAVID, CHRYSALIS CONSTRUCTION AND FERRER-FLORES, and TRADING CORPORATION, PAPISSS ANGELES, JJ. INC., ICON REEFER CORPORATION, JRT CONSTRUCTION AND TRADING CORPORATION, DATALINK SOLUTIONS TECHNOLOGY AND CONSULTANCY INC., ABBE TECHNOLOGY SOLUTIONS INC., EXEQUIEL BALANLAY ADORA, KEN N RIE TRANSPORT INC., R2B2 REALTY & DEVELOPMENT CORPORATION, G2K CORPORATION, MAXX ENERGIE VENTURES CORP. and POWERSOURCE PHILIPPINES, INC., Pe titioners , -versus- BUREAU OF INTERNAL REVENUE, MAR Q5 202~ Respondent. }{- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION Th is resolves petitioners' Motion for Reconsideration filed on November 22, 2023 seeking reconsideration of the dismissal of this case in the Court's Resolution dated Novemb er 8, 2023

RESOLUTION CTA EB No. 2786 and praying for the admission of the attached Amended Verification and Certification of Non-Forum Shopping of the instant petition. Petitioners aver that their representative had to talk with the fifteen (15) petitioners and because of their haste to meet the deadline for the filing of the instant petition, they filed the questioned Verification and Certification. Hence, they are submitting the compliant Verification and Certification of Non- Forum Shopping considering that eleven (11) of said petitioners expressed their desire to file a Petition for Review before this Court. On the other hand, respondent, in its Comment/Opposition (Re: Petitioner's Motion for Reconsideration dated 21 November 2023) filed on December 27, 2023, concurs with the Court's dismissal of the instant case for petitioners' failure to comply with the order of this court. In Lourdes C. Fernandez v. Norma Villegas, et al., 1 the Supreme Court provides the rules on defective or non-compliant verification and certification of non-forum shopping, to wit: "The Court laid down the following guidelines with respect to non-compliance with the requirements on or submission of a defective verification and certification against forum shopping, viz.: 1) A distinction must be made between non-compliance with the requirement on or submission of defective verification, and non-compliance with the requirement on or submission of defective certification against forum shopping. 2) As to verification, non-compliance therewith or a defect therein does not necessarily render the pleading fatally defective. The court may order its submission or correction or act on the pleading if the attending circumstances are such that strict compliance with the Rule may be dispensed with in order that the ends of justice may be served thereby. 3) Verification is deemed substantially complied with when one who has ample knowledge to swear to the truth of the allegations in the complaint or petition signs the verification, and when matters alleged in the I G.R. No. 200191, August 20, 2014.

RESOLUTION CTA EB No. 2786 petition have been made in good faith or are true and correct. 4) As to certification against forum shopping, non- compliance therewith or a defect therein, unlike in verification, is generally not curable by its subsequent submission or correction thereof, unless there is a need to relax the Rule on the ground of "substantial compliance" or presence of "special circumstances or compelling reasons." 5) The certification against forum shopping must be signed by all the plaintiffs or petitioners in a case; otherwise, those who did not sign will be dropped as parties to the case. Under reasonable or justifiable circumstances, however, as when all the plaintiffs or petitioners share a common interest and invoke a common cause of action or defense, the signature of only one of them in the certification against forum shopping substantially complies with the Rule. 6) Finally, the certification against forum shopping must be executed by the party-pleader, not by his counsel. If, however, for reasonable or justifiable reasons, the party- pleader is unable to sign, he must execute a Special Power of Attorney designating his counsel of record to sign on his behalf. (Emphases supplied!' It should be recalled that in the Court's Resolution dated August 24, 2023, two (2) documents were required from the petitioners, namely: (1) compliant Verification and Certification of Non-Forum Shopping, and (2) the authorization of Gina Mandigma to represent and sign the same in behalf of the petitioners. Even if this Court admitted said Amended Verification and Certification of Non-Forum Shopping, the required authorization of Gina Mandigma was still lacking. Hence, petitioners still failed to completely comply with the order of this Court. However, in the paramount interest of ascertainment of truth and serving the ends of justice, the Court shall give petitioner another chance to comply with the said requirement. WHEREFORE, premises considered, petitioners' Motion for Reconsideration is hereby PARTIALLY GRANTED and its compliant Verification and Certification of Non-Forum Shopping is ADMITTED. Accordingly, petitioners are given a NON- EXTENDIBLE PERIOD of ten (10) days to submit the

RESOLUTION CTA EB No. 2786 authorization of Gina Mandigma to represent and sign the Verification and Certification of Non-Forum Shopping in behalf of the petitioners. SO ORDERED. Presiding Justice ()Jv. ~ --v '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice 7 ~. ~'<-c,.........._ .... " ' - - - CATHERINE T. MANAHAN Associate Justice \. Ar.~B/A'.C.O.R.R~LLENA ~~f.~-~-~ MARIAN IvA-. REY~S-FA~ARDO Associate Justice ~?JA,;I LANEE S. CUI~DAVID Associate Justice HENRY //ENGELES Associate Justice