SIARGAO ELECTRIC COOPERATIVE INC (SIARELCO), as represented by its General Manager. SERGIO C. DAGOOC and its Board President, ERNESTO E> DULGUIME v. BUREAU OF INTERNAL REVENUE (BIR) Revenue region No.17, Butuan City as represented by Reg. Dir. MARCELINDA OMILA-YAP.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SIARGAO ELECTRIC COOPERATIVE, INC., Petitioner, -versus- C.T.A. CASE NO. 6767 COMMISSIONER OF INTERNAL REVENU E, Promulgated: Respondent. FEB05~ , qf!_~~ --- ~~ X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - --X RESOLUTION Confirming the Order given in open court on January 30, 2004, the instant Petition for Review filed by petitioner on September 2, 2003 is hereby DISMISSED, after taking into consideration the Revised Administrative Code and it appearing that the parties in this case are both government entities. The dismissal is without prejudice to the right of herein petitioner to bring the matter to the proper agency concerned ACCORDINGLY, the above -entitled case is considered closed and terminated. SO ORDERED. Q;::- ~- c~ Associate Judge ERNESTO D. ACOSTA Presiding Judge ~.--~(:!_a;v-~ ~Q , JUANITO C. CASTANEDA, J R Associate Judge