SANDOZ PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No. 8 (For DCC) lllllllllllll llllllllllllllllllllllllllllllllll llllllllllllll llllll 22-000307-0046 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 10901 SANDOZ PHILIPPINES CORPORATION, Petitioner, -versus- NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo St., Legazpi Village Makati City ATTY. JOCELYN P. LUMBRES Bureau of Internal Revenue Legal Division, Revenue Region No.8A- Makati City 36th Floor, Export Bank Plaza Bldg. Sen. Gil Puyat Avenue com er Chino Roces Avenue Makati City WEIGAND AND PARTNERS Penthouse B, GMA Lou-Bel Plaza 75 14 Bagtikan St., cor Chino Roces Ave. Brgy. San Antonio, Makati City GREETINGS: You are hereby notified by these presents that on May 20, 2024, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, May 21, 2024. Atty. Maria J~F. Chan-Te Executive~f Court II

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION SANDOZ PHILIPPINES CTA CASE NO. 10901 CORPORATION, Petitioner, Members: -versus- DEL ROSARIO, P.J., Chairperson, BACORRO-VILLENA, and COMMISSIONER OF CUI-DAVID, JJ. INTERNAL REVENUE, Promulgated : R e s p o n de nt. -3 --------- MAY 20 2024 �(f):t!J}J!/ X- - - - - - - - - - - - - - - - - - - - - - - - - - - X RESOLUTION For resolution of this Court are: 1. Petitioner's Formal Offer of Evidence filed on December 11 , 2023 , with respondent's Comment (on Petitioner's Formal Offer of Evidence) filed on December 21 , 2023. 2. Petitioner's Motion to Withdraw Petition for Review filed on February 2 8 , 2024, with r espondent's Comment {To Petitioner's Motion to Withdraw Petition for Review) on April 5, 2024 via registered mail. In its Motion to Withdraw Petition for Review , petitioner stated that it had already successfully obtained a refund from the Bureau of Customs (BOC) . In his Comment, r espondent provided no opposition and even said that Revenue District Office (RDO) No. 047 r ecommended the p artial approval of p etitioner 's application.

RESOLUTION CTA Case No. 10901 Sandoz Philippines Corporation vs. Commissioner of Internal Revenue Page 2 of2 x------------------------------------------------------------------------------------------x Section 3, Rule 50 of the Rules of Court, which applies suppletorily, pursuant to Section 3, Rule 1 of the Revised Rules of the Court of Tax Appeals,1 provides: Section 3. Withdrawal of appeal. - An appeal may be withdrawn as of right at a n y time before the filing of t he appellee's brief. Thereafter, the court may allow the withdr awal at its discretion. WHEREFORE, premises considered, petitioner's Motion to Withdraw the Petition for Review is GRANTED. The above- captioned case is deemed CLOSED and TERMINATED. Accordingly, the resolution of petitioner's Fonnal Offer of Evidence is deemed moot and academic. SO ORDERED. Presiding Justice f" r �~ ~i;te JEAN MARI.s;fBACORRO-VILLENA Justice LAN..�iJ~?;W.AvA~/1~jJb1n-'D~D Associate Justice 1 SECTION 3. Applicability of the Rules of Court.- The Rules of Court in the Phi lippines shall apply suppletorily to these Rules.