CTA Case No. 5309 (Resolution)

\ Republic of the Philippines COURT OF TAX APPEALS I Quezon City i.___ � NATIONAL DTJVELOPMRNT ct:.MPANY, Petitioner, l"Cr .511S- C.T.A. CASTJ NO. 5309 CQW\fJSSIONER OF INTERNAL REVENUE, R c.., pondcnt. X- R..ESC>LC.J'T IC>~ Cons ide ring t 11 a t t h c l en -day per i o d g r a 11 t c d by the Court on June 14, 1996 for petitioner to file its mot i o 11 l o w i t l1 draw p e t i t ion for review 11 as a 1 ready lap s ed without said motion having been filed, the Court, in pursuance of its condition given 1n open court , RESOLVTJD to DISMISS this case for Jack of j u r i s d i c I i o 11 , i t being undisputed that petitioner National Development Company is a government-owned or controlled corporat i on and thus tl1e controversy or dispute bet we en i t and the Bureau of Inten1al Revenue, a Government agency, repre.sented by respondent Connuissioner of Internal Rcl�eJJLi e , fall.s under the j11risdiction of the Secretary of Justice and not the Court of Tax Appeals (see Sections I & 2 o f P. D. No . 2 4 2 and Sec l ions 6 6 & 6 7 of Chap t e r 1 4 , Book I, of lJxeculive 01� dci� No. 292, otherwise kno wn a s tJ, c Admin is t r a t i v c Code of I 9 8 7; a 11 d t h c ca s e of

RESOLUTION - C.T.A. CASE NO. 5309 2- Deve lopment Bank of the Philippines vs. Court of Tax Appeals, 180 SCRA 612 - 614, 617 , and Philippine Export and Foreign Loan Guarantee Corporation vs. Tl1e lion. Liwayway Vi n z o 11 s - Cb a to. Commissioner of Internal Re venue, C. T .A. Case No. 5196 , May 17, 1996). Au1'~N~;ERED; 0 . DE 'w!YRJt1 0 -~,Q~ I Associa t e Jud;V }jltJv1!tTa D. ACOSTA Presiding Judge I ' -- 8