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., Petitioners, -versus- Promulgated: BUREAU OF INTERNAL REVENUE, Respondent. )(- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION On August 24, 2023, petitioners were directed to submit a compliant Verification and Certification of Non-Forum Shopping and the authorization of Gina Mandigma to sign the aforesaid document in behalf of petitioners.

RESOLUTION CTA EB No. 2786 On September 8, 2023, petitioners filed a Compliance submitting a signed Verification & Certification of Non-Forum Shopping both by Maureen Braza and Gina Mandigma. However, upon perusal of the abovementioned document, it still fails to comply with the requisites for a valid Verification and Certification against Forum Shopping by failing to include the phrase "or, if specifically so identified, will likewise have evidentiary support after a reasonable opportunity for discovery'' therein, and that petitioners failed to submit the authorization of Gina Mandigma to sign the aforesaid document in behalf of petitioners. Sections 4 and 5, Rule 7 of the Rules of Court, as amended, provides: "Section 4. Verification. - Except when otherwise specifically required by law or rule, pleadings need not be under oath or verified. A pleading is verified by an affidavit of an affiant duly authorized to sign said verification. The authorization of the affiant to act on behalf of a party, whether in the form of a secretary's certificate or a special power of attorney, should be attached to the pleading, and shall allege the following attestations: (a) The allegations in the pleading are true and correct based on his or her personal knowledge, or based on authentic documents; (b) The pleading is not filed to harass, cause unnecessary delay, or needlessly increase the cost of litigation; and (c) The factual allegations therein have evidentiary support or, if specifically so identified, will likewise have evidentiary support after a reasonable opportunity for discovery. The signature of the affiant shall further serve as a certification of the truthfulness of the allegations in the pleading. A pleading required to be verified that contains a verification based on "information and belief," or upon "knowledge, information and belief," or lacks a proper verification, shall be treated as an unsigned pleading. Section 5. Certification against forum shopping. - The plaintiff or principal party shall certify under oath in the complaint or other initiatory pleading asserting a claim for

RESOLUTION CTA EB No. 2786 Page 3 of4 relief, or in a sworn certification annexed thereto and simultaneously filed therewith: (a) that he [or she] has not theretofore commenced any action or filed any claim involving the same issues in any court, tribunal or quasi-judicial agency and, to the best of his [or her] knowledge, no such other action or claim is pending therein; (b) if there is such other pending action or claim, a complete statement of the present status thereof; and (c) if he [or she] should thereafter learn that the same or similar action or claim has been filed or is pending, he [or she] shall report that fact within five (5) calendar days therefrom to the court wherein his [or her] aforesaid complaint or initiatory pleading has been filed. The authorization of the affiant to act on behalf of a party, whether in the form of a secretary's certificate or a special power of attorney, should be attached to the pleading. Failure to comply with the foregoing requirements shall not be curable by mere amendment of the complaint or other initiatory pleading but shall be cause for the dismissal of the case without prejudice, unless otherwise provided, upon motion and after hearing. The submission of a false certification or non-compliance with any of the undertakings therein shall constitute indirect contempt of court, without prejudice to the corresponding administrative and criminal actions. If the acts of the party or his [or her] counsel clearly constitute willful and deliberate forum shopping, the same shall be ground for summary dismissal with prejudice and shall constitute direct contempt, as well as a cause for administrative sanctions." (Emphases supplied) Relative thereto, Section 3, Rule 17 of the Rules of Court, as amended, provides: "Section 3. Dismissal due to fault of plaintiff - If, for no justifiable cause, the plaintiff fails to appear on the date of the presentation of his evidence in chief on the complaint, or to prosecute his action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his counterclaim in the same or in a separate action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court."

RESOLUTION CTA EB No. 2786 WHEREFORE, premises considered, petitioners Petition for Review is hereby DISMISSED for failure to comply with the order of this Court. SO ORDERED. Presiding Justice ~. ~ .._,_ ...___ MA. BELEN M. RINGPIS-LIBAN Associate Justice ("~~ .7= ~ac�L _ CATHERINE T. MANAHAN Asso<(iate Justice JEAN MARl A~ MARIA 'M'~To-SAN PEDRO m ~ ~f.~.Foj~ MARIAN F. REbS-FAJARDO Associate Justice ~J LANEE S. CUI-DAVID Associate Justice C~NV~RES Associate Justice HENRY ~GELES Associate Justice