DIVINA GUMBAO v. PROSECUTION ATTORNEY NORMANDALE O. MANALO OF THE DEPARTMENT OF JUSTICE AND GEO ANDREW L. VITUG AND MIGUEL ANGELO D. ALFARO AS REPRESENTATIVES OF THE BUREAU OF INTERNAL REVENUE

CTA Fonn No. 8 (For DCC) 1111111111111111 1111111111111111111111111111111111111111111111 11111 11111 11111111 26-000167-0004 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. SCA-0046 DIVINA GUMBAO, Petitioner, -versus - PROSECUTION ATTORNEY NORMANDALE 0. MANALO OF NOTICE OF RESOLUTION THE DEPARTMENT OF JUSTICE AND GEO ANDREW L. VITUG AND MIGUEL ANGELO D. ALFARO AS REPRESENTATIVES OF THE BUREAU OF INTERNAL REVENUE, Respondents . To: PROSECUTOR GENERAL RICHARD ANTHONY D. FADULLON SENIOR DEPUTY STATE PROSECUTOR PETER L. ONG PROSECUTION ATTORNEY NORMANDALE 0. MANALO Department of Justice Padre Faura Street Ermita, 1000 Manila ATTY. GEO ANDREW L. VITUG ATTY. MIGUEL ANGELO D. ALFARO Bureau of Internal Revenue Prosecution D ivision, Room 704, BTR National Office Building Sen. Miriam P. Defensor-Santiago Avenue Diliman, Quezon City BARTE LAW OFFICE Unit 603, The Boni Tower Boni Avenue, Plainview Mandaluyong City GREETINGS: You are hereby notified by these presents that on April 20, 2026, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, April 22, 2026. A t t yE. xMecaurtiiaveJoc~ i~~-IaIIn- Te

Republic of the Philippines Court of Tax Appeals Quezon City FIRST DIVISION DIVINA GUMBAO, CTA Case SCA No. 0046 Petitioner, Members: -versus- Ringpis-Liban, P.]., Chairperson, Reyes-Fajardo, and PROSECUTION ATTORNEY NORMANDALE 0. MANALO OF Angeles, fL. THE DEPARTMENT OF JUSTICE AND GEO ANDREW L. VITUG Promulgated: AND MIGUEL ANGELO D. ALFARO AS APR 2o.2~.t:OOPM REPRESENTATIVES OF THE BUREAU OF INTERNAL REVENUE, Respondents. x-----------------------------------------------------x RESOLUTION For failure of petitioner to submit an email/soft copy of the Petition for Certiorari within 24 hours from the filing of the hard/paper copy on February 20, 2026, pursuant to Section 2, paragraph 2 of En Bane Resolution Nos. 8-2024, adopting A.M. No. 10-3-7-SC and A.M. 11- 9-4-SC (Guidelines on the Submission of Electronic Copies of Pleadings and Other Court Submissions Filed Before Lower Courts Pursuant to the Efficient Use of Paper Rule), as per Records Verification dated February 23, 20261 the Court hereby deems the instant Petition for Certiorari dated December 15, 20251 as NOT FILED. WHEREFORE, this case is hereby DISMISSED. SO ORDERED.

RESOLUTION - CTA Case SCA No. 0046 Page 2 of2 ~. u ..._ ..__ MA. BELEN M. RINGPIS-LIBAN Presiding Justice ~ ~ F. ~ -F<1j'~t4 HENR/1(/;;.GELES Associate Justice MARIAN 1\TY I! REYES'-FAJARDO Associate Justice