E.L. DE JESUS & ASSOCIATES v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION E.L. DE JESUS & ASSOCIATES, CTA Case No. 11140 Petitioner, Members: -versus- MANAHAN, Chairpe rson, REYES-FAJARDO, and ANGELES, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, x_______ --------~~s~~~~ert:�- -J_~~;P&~ ~'x RESOLUTION For this Court's resolution is petitioner's Motion to Withdraw Petition for Review filed on March 22, 2024 without respondent's comment.l Petitioner seeks the permission of the Court to withdraw its Petition for Review because it opted to avail of a compromise settlement pursuant to the provisions of Revenue Regulations (RR) No. 30-2002 and RR No. 9-2013 based on the ground of doubtful validity of the tax assessment. Petitioner claims that after obtaining Bureau of Internal Revenue (BIR) Payment Form No. 0605, it paid forty percent (40�/o) of the basic tax assessed in the amount of Php71,107.36 to the BIR on December 5, 2023 as evidenced by BIR Payment Form No. 0605 attached to the Motion as Annex "A" as well as a photocopy of the Payment Slip of Metrobank attached as Annex "B." There being no comment/objection on the part of respondent despite the Court's directive on April 4, 2024, petitioner's Motion to Withdraw Petition for Review filed on March 22, 2024, is GRANTED. I Records Verification d a ted April 30 , 2024 .

RESOLUTION CTA Case No. 1114 0 WHEREFORE, the instant Petition for Review filed on April 26, 2023 is deemed WITHDRAWN. Accordingly, this case is considered CLOSED and TERMINATED. SO ORDERED. c~~r- CATHERINE T. MANAHAN Associate Justice . ~ 9Px f. ~ ~Fa/~ MARIAN IVi F. RriES-F!JARDO Associate Justice !/~ HENRY S. ANGELES Associate Justice