CANCIO CONTRACT FURNITURE CORPORATION, Duly Represented herin by its Authorized Representative Ms. Ria A. Sablon v. THE COMMISSIONER OF INTERNAL REVENUE

CTA Form No.8 (For DCC) 1111111111111111111111 1111111111 11111 11111111111111 11111111111 111111111111111111 25-000355-0003 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 11905 NOTICE OF RESOLUTION CANCIO CONTRACT FURNITURE CORPORATION, Duly Represented herin by its Authorized Representative Ms. Ria A. Sablon, Petitioner, - versus- THE COMMISSIONER OF INTERNAL REVENUE, Respondent. To: ATTY. ERIC R. CORTES Unit 103, AIC Burgundy Empire Tower Sapphire Road, Ortigas Center, Brgy. SanAntonio 1605 Pasig City GREETINGS: You are hereby notified by these presents that on July 14, 2025, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, July 16, 2025. Atty. Mar rette Y. Gu an Executiv Clerk of Court I

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City FIRST DIVISION CANCIO CONTRACT CTA CASE NO. 11905 FURNITURE CORPORATION, Members: DEL ROSARIO, P.J. , Chairperson, Duly Represented herein by BACORRO-VILLENA, and CUI-DAVID, JJ. its Authorized Representative MS. RIA A. SABLON , Petitioner, -versus- THE COMMISSIONER OF INTERNAL REVENUE, Respondent. )( - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~'lU/~ RESOLUTION On 05 May 2025, petitioner Cancio Contract Furniture Corporation (petitioner/CCFC) , filed a Petition for Review1, praying that this Court declare the assessments issued against it for deficiency Income Ta)( (IT), Value-Added Ta)( (VAT), E)(panded Withholding Ta)( (EWT), and Documentary Stamp Ta)( (DST) covering the period from 01 January 2017 to 31 December 2017 as utterly void . Per Records Verification dated 14 May 20252, this Court's Judicial Records Division (JRD) certified that petitioner failed to submit an email or soft copy of the instant Petition for Review within twenty- four (24) hours from the filing of the hard or paper copy on 05 May 2025, in violation of Section 2, paragraph 23 of En Bane Resolution No. Division Docket, pp. 6-29. ld. , p. 324. 2. Manner oftransmittal. - The PDF copies must be tran smitted by litigants and cou11 users to the official e-mail addresses: Whe n the primary manner of fi ling is throug h persona l filing, by registered mai l, or by accred ited cour ier, in accordance w ith Rul e 13, Section 3(a), 3(b), or 3(c) of th e 20 19 Amendm ents to the 1997 Rules of C ivil Procedure, ten (I 0) paper copies fo r En Bane cases, and six (6) paper copies for ini tiat01y pleadings or fo ur (4) paper cop ies for subsequent pleadings for Div ision cases, s hall be filed. The PDF copies m ust be trans mitted within twenty-four (24) hours from such fil ing of paper copies; otherwise, the pleading or court submission shall be deemed as not filell.

RESOLUTION CTA CAS E NO. 11905 Cancio Contract Furniture Corporation, Duly Represented herein by its Au thorized Representative Ms. Ria A. Sablon v. The Commissioner of Internal Revenue Page 2 of3 X----------- - -- - - - - -- -- - ----------------------------------- - ---- -- - X 8-20244 , adopting A.M. No. 10-3-7-SC and A.M. 11-9-4-SC5 (eFiling Guidelines). In addition to this Court's adoption of the eFiling Guidelines through En Bane Resolution No. 8-2024, the Supreme Court's Resolution dated 26 November 2024 on Rule 13-A of the Rules of Court (ROC), as amended , or the "Interim Rule on the Electronic Filing and Service of Pleadings, � Judgments, and Other Papers in Civil Cases" (Interim Rule), which took effect on 01 December 2024, provides that no court shall act upon an initiatory pleading unless it is accompanied by an electronic transmittal. If such electronic transmittal is not completed within the prescribed 24-hour period, the initiatory pleading shall be deemed not filed , to wit: SECTION 3. Manner of filing of complaints and other initiatory pleadings. -The filing of complaints and other initiatory pleadings shall be done by: a. Submitting personally the original paper, plainly indicated as such, to the court; b. Sending the paper by registered mail ; or, c. Sending the paper by accredited courier. After the complaint or initiatory pleading has been filed through any of the three modes provided in the first paragraph of this Section , the filing party shall subsequently email the complaint or initiatory pleading in digital file format to the court. Digital copies of the additional accompanying documents of the complaint or initiatory pleading, such as annexes, appendices, or exhibits, shall likewise be emailed. The electronic transmittal of the complaint or initiatory pleading and the accompanying documents must be made within 24 hours from the completeness of the primary mode of the complaint or initiatory pleading's filing. Guidelines on Submission of Electron ic Copies of Pleadings and Other Court Subm issions Before the Court ofTax Appeals Pursuant to A.M. No. 10-3-7-SC and A.M. No. 11-9-4-SC. RE: GU IDELINES ON SUBM ISSION OF ELECTRON IC COPIES OF PLEADINGS AND OTHER COU RT SU BMISSIONS BE ING FILED BEFORE THE LOWER COURTS PURSUANT TO THE EFFIC I ENT USE OF PAPER RULE/ MOVING TOWARDS D IGITAL COURTS: COMPONENT ONE: TRANSITIO TO ELECTRONIC FILING AND SERVICE OF PLEADINGS, MOTIONS AND OTHER DOCUMENTS AS WELL AS DIGITAL SE RVICE OF ALL ORDERS IN CIV IL CASES.

RESOLUTION CTA CASE N0. 11905 Cancio Contract Furniture Corporation, Duly Represented herein by its Authorized Representative Ms. Ria A. Sablo n v. The Commissioner of Internal Revenue x-------------------------------------- --- ---------------- -- - -- ----x The term "digital file format," when used to refer to pleadings, papers, and other documents, shall mean the portable document format. No court shall act upon any complaint or initiatory pleading unless the latter's filing is accompanied by the electronic transmittal required in the third paragraph of this Section. If the electronic transmittal is not completed before the period, the complaint or initiatory pleading shall be deemed not filed, regardless of the completeness of the primary mode of its filing .6 Accordingly, for petitioner's failure to comply with the electronic transmittal requirement within the prescribed 24-hour period , as mandated under En Bane Resolution No. 8-2024 in relation to the Interim Rule, the instant Petition for Review filed on 05 May 2025 is hereby DEEMED NOT FILED. SO ORDERED. Presiding Justice ~ ... JEAN MA ciate Justice ON OFFICIAL BUSIN!SS LANEE 5. CUI-DAVID Associate Justice 6 Emphasis and underscoring suppl ied .