PAYMENTWALL INC. v. COMMISSIONER OF INTERNAL REVENUE and THE REGIONAL DIRECTOR OF REVENUE REGION NO. 8, MAKATI CITY GLEN A. GERALDINO

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PAYMENTWALL INC., CTA CASE NO. 9727 Petitioners, -versus- Members: COMMISSIONER OF INTERNAL UY, Chairperson, REVENUE and THE REGIONAL RINGPIS-LIBAN, and DIRECTOR OF REVENUE MODESTO-SAN PEDRO, JJ. REGION NO. 8, MAKATI CITY GLEN A. GERALDINO, Promulgated : Respondents. ~ /1."(";)..."'1�-� x---------------------------------------------------------------------------------------------------------x RESOLUTION Considering the filing of petitioner's "Memorandum" on July 23, 2019, and the "Memorandum for Respondent" on July 17, 2019, this case is now deemed submitted for decision. SO ORDERED. ER~P. UY Associate Justice ~.A&,_ .d... "'- MA. BELEN M. RINGPIS-LffiAN MARIA RO