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EN BANC

Sirs and Mesdames:

Quoted hereunder, for your information, is a resolution of this Court dated JUL 1 2005.

G.R. No. 168461 (Association of Pilipinas Shell Dealers, Inc., represented by its President, Rosario Antonio; Petron Dealers' Association, represented by its President, Ruth E. Marbibi; Association of Caltex Dealers' of the Philippines, represented by its President, Merceditas A. Garcia; Rosario Antonio, doing business under the name and style of "ANB North Shell Service Station"; Lourdes Martinez, doing business under the name and style of "Shell Gate - N. Domingo"; Bethzaida Tan, doing business under the name and style of "Advance Shell Station", Reynaldo P. Montoya, doing business under the name and style of "New Lamuan Shell Service Station"; Efren Sotto, doing business under the name and style of "Red Field Shell Service Station"; Donica Corporation, represented by its President, Desi Tomacruz; Ruth E. Marbibi, doing business under the name and style of "R & R Petron Station"; Peter M. Ungson, doing business under the name and style of "Classic Star Gasoline Service Station"; Marian Sheila A. Lee, doing business under the name and style of "NTE Gasoline & Service Station"; Julian Cesar P. Posadas, doing business under the name and style of "Starcarga Enterprises"; Adoracion Ma�ebo, doing business under the name and style of "CMA Motorists Center"; Susan M. Entrata, doing business under the name and style of "Leona's Gasoline Station and Service Center"; Carmelita Baldonado, doing business under the name and style of "First Choice Service Center"; Merceditas A. Garcia, doing business under the name and style of "Lorped Service Center"; Rheamar A. Ramos, doing business under the name and style of "RJRAM PTT Gas Station"; Ma. Isabel Violago, doing business under the name and style of "Violago-PTT Service Center"; Motorists' Heart Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Motorists' Harvard Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Motorists' Heritage Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Philippine Standard Oil Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Romeo Manuel, doing business under the name and style of "Romman Gasoline Station"; and Anthony Albert Cruz III, doing business under the name and style of "True Service Station" vs. Cesar V. Purisima, in his capacity as Secretary of the Department of Finance, and Guillermo L. Parayno, Jr., in his capacity as Commissioner of Internal Revenue.)

G.R. No. 168463 (Francis Joseph G. Escudero, Vincent Crisologo, Emmanuel Joel J. Villanueva, Rodolfo G. Plaza, Darlene Antonino-Custodio, Oscar G. Malapitan, Benjamin C. Agarao, Jr., Juan Edgardo M. Angara, Justin Marc Sb. Chipeco, Florencio G. Noel, Mujiv S. Hataman, Renato B. Magtubo, Joseph A. Santiago, Teofisto Dl. Guingona III, Ruy Elias C. Lopez, Rodolfo Q. Agbayani and Teodoro A. Casi�o vs. Cesar V. Purisima, in his capacity as Secretary of Finance, and Guillermo L. Parayno, Jr., in his capacity as Commissioner of Internal Revenue, and Eduardo R. Ermita, in his capacity as Executive Secretary.)

The Court Resolved to

(a) CONSOLIDATE the above-entitled cases with G.R. No. 168056 (ABAKADA Guro Party List [Formerly AASJS] Officers Samson S. Alcantara, et al. vs. Hon. Executive Secretary Eduardo R. Ermita, et al.) and G.R. No. 168207 (Aquilino Q. Pimentel, Jr., et al. vs. Executive Secretary Eduardo R. Ermita, et al.);

(b) REQUIRE the respondents to COMMENT on the petitions within a NON-EXTENDIBLE period of ten (10) days from date; and

(c) SET the cases for ORAL ARGUMENT on 26 July 2005, Tuesday, at 11:00 a.m., at the New Session Hall, New Supreme Court Building.

The Court further Resolved, by a vote of 13-2, to ISSUE a TEMPORARY RESTRAINING ORDER, effective immediately and continuing until further orders from this Court, enjoining respondents Executive Secretary Eduardo R. Ermita, Secretary of Finance Cesar V. Purisima and Commissioner of Internal Revenue Guillermo L. Parayno, Jr., from enforcing and implementing Republic Act No. 9337, otherwise known as the "Expanded Value-Added Tax Act of 2005", Revenue Regulation No. 14-2005 and/or any such other implementing rules and regulations." Davide, Jr., C.J. and Puno, J., voted against the issuance of the TRO, for collection of taxes cannot be enjoined being the lifeblood of the nation, without prejudice to their stand in the earlier EVAT cases. Sandoval-Gutierrez, Carpio and Corona, JJ., called by long distance from Madrid and conveyed their votes for the issuance of the TRO; and Ynares-Santiago and Austria-Martinez, JJ., conveyed their votes for the issuance of the TRO through cellular phones.

Very truly yours,

(Sgd.) MA. LUISA D. VILLARAMA

Acting Clerk of Court

FRANCIS JOSEPH G. ESCUDERO, VINCENT CRISOLOGO, EMMANUEL JOEL J. VILLANUEVA, RODOLFO G. PLAZA, DARLENE ANTONINO-CUSTODIO, OSCAR G. MALAPITAN, BENJAMIN C. AGARAO, JR., JUAN <, . < CESAR V. PURISIMA, in his capacity as Secretary of Finance, and GUILLERMO L. PARAYNO, JR., in his capacity as Commissioner of Internal Revenue, and< EMIhrespondents.

TO: Hon. Eduardo R. Ermita (x)

Executive Secretary

Office of the Executive Secretary

Malaca�ang Palace, Manila

Hon. Cesar V. Purisima (x)

Secretary of Finance

Department of Finance Building

Central Bank Complex

Roxas Boulevard, Manila

Hon. Guillermo L. Parayno, Jr. (x)

Commissioner of Internal Revenue

5^th Floor, BIR National Office Building

Agham Road, Diliman, Quezon City

GREETINGS:

WHEREAS, the Supreme Court, on 1 July 2005, adopted a resolution in the above-entitled cases, to wit:

"G.R. No. 168461 (Association of Pilipinas Shell Dealers, Inc., represented by its President, Rosario Antonio; Petron Dealers' Association, represented by its President, Ruth E. Marbibi; Association of Caltex Dealers' of the Philippines, represented by its President, Merceditas A. Garcia; Rosario Antonio, doing business under the name and style of "ANB North Shell Service Station"; Lourdes Martinez, doing business under the name and style of "Shell Gate - N. Domingo"; Bethzaide Tan, doing business under the name and style of "Advance Shell Station", Reynaldo P. Montoya, doing business under the name and style of "New Lamuan Shell Service Station"; Efren Sotto, doing business under the name and style of "Red Field Shell Service Station"; Donica Corporation, represented by its President, Desi Tomacruz; Ruth E. Marbibi, doing business under the name and style of "R & R Petron Station"; Peter M, Ungson. doing business under the name and style of "Classic Star Gasoline Service Station"; Marian Sheila A. Lee, doing business under the name and style of "NTE Gasoline & Service Station"; Julian Cesar P. Posadas, doing business under the name and style of "Starcarga Enterprises"; Adoracion Ma�ebo, doing business under the name and style of "CMA Motorists Center"; Susan M. Entrata, doing business under the name and style of "Leona's Gasoline Station and Service Center"; Carmelita Baldonado, doing business under the name and style of "First Choice Service Center"; Merceditas A, Garcia, doing business under the name and style of "Lorped Service Center"; Rheamar A. Ramos, doing business under the name and style of "RJRAM PTT Gas Station"; Ma. Isabel Violago, doing business under the name and style of "Violago-PTT Service Center"; Motorists' Heart Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Motorists' Harvard Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Motorists' Heritage Corporation, represented by its Vice-President for Operations, Joselito F. Flordeliza; Philippine Standard Oil Corporation, represented by its Vice-president for Operations, Joselito F. Flordeliza; Romeo Manuel, doing business under the name and style of "Romman Gasoline Station"; and Anthony Albert Cruz III, doing business under the name and style of "True Service Station" vs. Cesar V. Purisima, in his capacity as Secretary of the Department of Finance, and Guillermo L. Parayno, Jr., in his capacity as Commissioner of internal Revenue) and G.R. No. 168463 (Francis Joseph G. Escudero, Vincent Crisologo, Emmanuel Joel J. Villanueva, Rodolfo G. Plaza, Darlene Antonino-Custodio, Oscar G. Malapitan, Benjamin C. Agarao, Jr., Juan Edgardo M. Angara, Justin Marc Sb. Chipeco, Florencio G. Noel, Mujiv S. Hataman, Renato B. Magtubo, Josepn A. Santiago, Teofisto DI. Guingona III, Ruy Elias C. Lopez, Rodolfo Q. Agbayani and Teodoro A. Casi�o vs. Cesar V. Purisima, in his capacity as Secretary of Finance, and Guillermo L. Parayno, Jr., in his capacity as Commissioner of Internal Revenue, and Eduardo R. Ermita, in his capacity as Executive Secretary). - The Court Resolved to

(a) CONSOLIDATE the above-entitled cases with G.R. No. 168056 (ABAKADA Guro Party List [Formerly AASJS] Officers Samson S. Alcantara et al. vs. Hon. Executive Secretary Eduardo R. Ermita et al.) and G.R. No. 168207 (Aquilino Q. Pimentel, Jr., et al. vs. Executive Secretary Eduardo R, Ermita, et al.);

(b) REQUIRE the respondents to COMMENT on the petitions within a NON- EXTENDIBLE period of ten (10) days from date; and

(c) SET the cases for ORAL ARGUMENT on 26 July 2005, Tuesday, at 11:00 a.m., at the New Session Hall, New Supreme Court Building.

The Court further Resolved, by a vote of 13-2, to ISSUE a TEMPORARY RESTRAINING ORDER, effective immediately and continuing until further orders from this Court, enjoining respondents Executive Secretary Eduardo R. Ermita, Secretary of Finance Cesar V. Purisima and Commissioner of Internal Revenue Guillermo L. Parayno, Jr., from enforcing and implementing Republic Act No. 9337, otherwise known as the "Expanded Value-Added Tax Act of 2005", Revenue Regulation No, 14-2005 and/or any such other implementing rules and regulations." Davide, Jr., C.J. and Puno, J., voted against the issuance of the TRO, for collection of taxes cannot be enjoined being the lifeblood of the nation, without prejudice to their stand in the earlier EVAT cases. Sandoval-Gutierrez, Carpio and Corona, JJ., called by long distance from Madrid and conveyed their votes for the issuance of the TRO; and Ynares-Santiago and Austria-Martinez, JJ., conveyed their votes for the issuance of the TRO through cellular phones.

NOW, THEREFORE, effective immediately and continuing until further orders from this Court, You, respondents Executive Secretary Eduardo R. Ermita, Secretary of Finance Cesar V. Purisima and Commissioner of internal Revenue Guillerrno L. Parayno, Jr., your agents, representatives, or persons acting in your place or stead, are hereby enjoined from enforcing and implementing Republic Act No. 9337, otherwise known as the "Expanded Value-Added Tax Act of 2005", Revenue Regulation No. 14-2005 and/or any such other implementing rules and regulations.

GIVEN by the Hon. HILARIO G. DAVIDE, JR., Chief Justice, Supreme Court of the Philippines, this 1^st day of July 2005.

(Sgd.) MA. LUISA D. VILLARAMA

Acting Clerk of Court

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