CEBU ROSVER PAWNSHOP, INC., petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.

SPECIAL EIGHTEENTH DIVISION[CA-G.R. SP No. 80046. April 2, 2007.]CEBU ROSVER PAWNSHOP, INC., petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.D E C I S I O NACOSTA, F.P., J p:Before we could decide on the merits of the appeal by way of a petition for review under Rule 43 of the Revised Rules of Civil Procedure made in the case at bench, Cebu Rosver Pawnshop, Inc. filed a "Manifestation with Motion to Dismiss Based on Settlement Agreement," 1 to which the Commissioner of Internal Revenue represented by the Office of the Solicitor General (OSG) through its Comment 2 offered no objection provided compliance by said pawnshop with the terms and conditions thereof. The Settlement 3 reads as follows:"SETTLEMENT AGREEMENTOn Value-Added Tax on PawnshopsFor Tax Years 1996 to 2002 (Inclusive)Cebu Ros-Ver Pawnshop, Inc., a member of the Chamber of Pawnbrokers of the Philippines, Inc., engaged in the business of pawnshop, with principal address at 4th Dr. Gorres Lacson Bldg., Colon St. with Tax Identification No. 000-552-114-000, represented herein by its manager, Arnold G. Ignacio and hereinafter referred...