PROVICIAL GOVERNMENT OF CAGAYAN REP. BY HONORABLE GOVERNOR ALVARO T. ANTONIO AND EMILIA L. IRINGAN, IN HER CAPACITY AS PROVINCIAL TREASURER v. SMART COMMUNICATIONS, INC. (SMART)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PROVINCIAL GOVERNMENT OF CTA EB No. 1137 CAGAYAN, Rep. by Honorable (CTA AC No. 92) Governor Alvaro T. Antonio and Emilia L. Iringan, in her capacity Present: as Provincial Treasurer, Petitione r, -versus- Del Rosario, PJ, Castaiieda,Jr., Bautista, Uy, Casanova, Fabon-Victorino, Mindaro-Grulla, Cotangco-Manalastas, and Ringpis-Liban, JJ. SMART COMMUNICATIONS, Promulgated: INC. , (SMART), Respondent. DEC 16 2014 X--- - - - - - - - - - - - - - - - - - - - - - - - - - _(JI.fir..3~' lJ~�~� -- X RESOLUTION On October 1, 2014, the Court received a pleading from respondent Smart Communications, Inc., that is captioned as "Comment". On October 3, 20 14, the Court received respondent's Manifestation and Motion, wherein respondent prayed for the correction of the pleading's caption from "Comment" to "Memorandum", and that the saiile be treated as the Memorandum. On October 22, 2014, the Court received petitioner Provincial Government of Cagayan's Memorandum, sent through registered mail on October 16, 2014. On November 5, 2014, the Court received respondent's Motion for Leave to File and Admit Attached Manifestation,

RESOLUTION Page 2 of3 E.B. Case No. 11 37 sent by registered mail on October 29, 2014. Respondent prays that the Court strike out Annex "A" of petitioner's Memorandum. WHEREFORE, the Court resolves the following: 1. Respondent's pleadin g filed on October 1, 2014 is re-captioned "Memorandum, and is deemed filed in compliance with the Court's Resolution dated August 7, 2014. 2 . Petitioner's Memorandum, received on October 22, 2014, is NOTED. 3 . Respondent's Motion for Leave to File and Admit Attached Manifestation , received by th e Court on November 5, 2 014, is NOTED. 4. Petitioner is ORDERED to file its Comment, within ten (10) d ays from receipt of notice h ereof, to respondent's Motion for Leave to File and Admit Attached Manifestation. SO ORDERED. Presiding Justice Q_ L. Cf-~~ L Q. LOVELL R. Associate JUANITO C. CASTANEu( JR. Associate Justice CAESAR A. CASANOVA Associate Justice . E$ P.UY Associate Justice ABON-VICTORINO

RESOLUTION Page 3 of3 E.B. Case No. 1137 ~ N . M~~~b~ CIELITO N. MINDARO-GRULLA Associate Justice �1.~~J~ AM ~R.COTA~GCO -MANALASTAS Associate Justice ()1v.. ~ h L-.:. MA. BELEN M. RINGPIS-LIBAN Associate Justice