HILMARCS CONSTRUCTION CORP. v. BUREAU OF INTERNAL REVENUE, HON. ROMEO D. LUMAGUI, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, AND HON. LOUJEAN S. GEMANIL-ADRIANO, IN HER CAPACITY AS OFFICER-IN-CHARGE AND DIVISION CHIEF, LARGE TAXPAYER COLLECTION AND ENFORCEMENT DIVISION OF THE BUREAU OF INTERNAL REVENUE

CTA Form No.8 (For DCC) 111111111111111111111111111 11111 11111 1111111111111111111111111111111111111111111 25-000211-0026 REPUBLIC OF THE PHILIPPINES COURT OFTAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. SCA-0031 HILMARCS CONSTRUCTION CORP., Petitioner, - versus - BUREAU OF INTERNAL REVENUE, HON. ROMEO D. LUMAGUI, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE AND NOTICE OF RESOLUTION HON. LOUJEAN S. GEMANIL-ADRIANO, IN HER CAPACITY AS OFFICER-IN-CHARGE AND DIVISION CHIEF, LARGE TAXPAYER COLLECTION AND ENFORCEMENT DIVISION OF THE BUREAU OF INTERNAL REVENUE, Respondents. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo Street, Legaspi Village Makati City HON. CHARLITO MARTIN MENDOZA Commissioner of Internal Revenue Office of the Commissioner Bureau oflntemal Revenue Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City ATTY. FELIX PAUL R. VELASCO Ill ATTY. SYLVIA R. ALMA JOSE ATTY. AYESHA RANIA B. GUILING-MATANOG ATTY. CAROLINE CLAIRE S. BARIC Bureau oflntemal Revenue Litigation Division, Room 703, BIR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City ATTY. LOUJEAN S. GEMANIL-ADRIANO Large Taxpayer Collection and Enforcement Division Room 208, BIR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City Page 1 of2

LAW OFFICES OF ESTELITO P. MENDOZA & ASSOCIATES (Counsel for the Petitioner) 33rd Floor, Alveo Financial Tower 6794 Ayala Avenue, 1229 Makati City ATTY. EDUARDO V. DE MESA (Counsel for the Petitioner) 16 Rome Street, Loyola Grand Villas Pansol, Quezon City GREETINGS: You are hereby notified by these presents that on May 5, 2026, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, May 6, 2026. ... Atty. Maria Jo~han-Te Executive Cl~urt III Page 2 of2

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION HILMARC'S CTA SCA Case No. 0031 CONSTRUCTION CORP., M e m b e rs : Petitioner, - versus- RINGPIS-LIBAN, PJ and Chairperson, REYES-FAJARDO, and ANGELES, fl. BUREAU OF INTERNAL REVENUE, HON. ROMEO D. LUMAGUI, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, AND HON. LOUJEAN S. GEMANIL-ADRIANO, IN HER CAPACITY AS OFFICER-IN-CHARGE AND DIVISION CHIEF, LARGE TAXPAYER COLLECTION AND Promulgated: ENFORCEMENT MAY 05 2026 )G\.5t�IW\ DIVISION OF THE BUREAU OF INTERNAL REVENUE, Res ponden ts. x--------------------------------------------------- x RESOLUTION In its Motion to Withdraw "Petition for Certiorari and Mandamus w ith Prayer for Preliminary Mandatory Injunction" of March 21, 2025,1 petitioner explains that the foregoing pleading was brou ght about by respondents' d enial of its Application for Issuan ce Docket, unpaginated .

RESOLUTION CTA SCA Case No. 0031 Page 2 of3 of Tax Clearance for Bidding Purposes for year 2025. Meanwhile, it sent a letter-offer to the Bureau of Internal Revenue (BIR), proposing the settlement of alleged tax liability and/ or requesting for abatement of penalties. The BIR then issued a Tax Clearance (TC) in its favor,2 under condition that it would be revoked, if petitioner's proposal is rejected. In the end, the BIR acted favorably on its proposal through the issuance of Certificate of Availment (Abatement of Penalties).3 With these developments, petitioner prays for the withdrawal of its Petition in CTA SCA Case No. 0031. In their Manifestation (in lieu of Comment) (Re: Motion to Withdraw Petition for Certiorari and Mandamus),4 respondents acknowledged the issuance of a TC on October 27,2025 and Certificate of Availment (Abatement of Penalties). The Motion is impressed with merit. Indeed, for courts to exercise judicial power over a case, an actual case or justiciable controversy is indispensable. Section 1, Article VIII of the 1987 Constitution is on point: Section 1. The judicial power shall be vested in one Supreme Court and in such lower courts as may be established by law. Judicial power includes the duty of the courts of justice to settle actual controversies involving rights which are legally demandable and enforceable, and to determine whether or not there has been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part of any branch or instrumentality of the Government.s In reverse, if there is no actual case or judiciable controversy, courts are devoid of authority to act on a case. Express Telecommunications Co., Inc. v. AZ Communications, Inc. 6 confirmed: Courts have no power to act on a matter if there is no actual case or justiciable controversy. ...The rule holds true even when 2 Tax Clearance Certificate dated July 9, 2025. Annex "A/' petitioner's Motion. Docket, u n p a g i n a ted . 3 Certificate of Availment (Abatement of Penalties) dated October 27, 2005. Annex "B/' p e titioner's Motion. D ocke t, unpaginate d . 4 Docket, unpaginated. 5 Boldfacing ours. 6 G.R. No. 196902, July 13,2020.

RESOLUTION CTA SCA Case No. 0031 Page 3 o�3 there had previously been a legal conflict or claim, but it has become moot because a supervening event has rendered the legal issue inexistent. When a case has become moot there is no longer a conflict of rights that needs to be resolved by the courts. Here, petitioner obtained the TC it sought from respondents, alongside the approval of its plea for abatement of penalties. These are the matters subject of its Petition in CTA SCA Case No. 0031. Otherwise stated, there is no more actual case or controversy to be addressed in said case, warranting allowance of petitioner's motion. ACCORDINGLY, We RESOLVE to: a. GRANT petitioner's Motion to Withdraw "Petition for Certiorari and Mandamus with Prayer for Preliminary Mandatory Injunction" of March 21,2025 filed on November 4, 2025; b. DEEM as WITHDRAWN, the Petition for Certiorari and Mandamus with Prayer for Preliminary Mandatory Injunction in CTA SCA No. 0031; and c. DECLARE CTA SCA No. 0031 CLOSED and TERMINATED. SO ORDERED. . ~.~ ....._ MA. BELEN M. RINGPIS-LIBAN Presiding Justice ~ g,L.~; f. ~ - fa.ifi/tk MARIAN iVYJF. REYi5-FAJA"kDO Associate Justice HENRY./!�.GELES Associate Justice