REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

Second Division
COURT CALENDAR FOR THURSDAY, OCTOBER 5, 2023, 9:00 A.M.

VENUE: Second Division Courtroom, 3rd Floor, CTA Building II

PRESENT:

HON. MA. BELEN M. RINGPIS-LIBAN Associate Justice / Chairperson

HON. MARIA ROWENA MODESTO-SAN PEDRO Associate Justice / Senior Member
HON. CORAZON G. FERRER-FLORES Associate Justice / Junior Member
ATTY. MA. VICTORIA P. DURAL Executive Clerk of Court II
MS. MARIA VIRGINIA M. LEE Court Stenographer IV
MR. MARLON JOSEPH I. PINEDA Court Interpreter II

I. CRIMINAL CASE:

1. People of the Philippines

versus CTA CRIM. CASE No. O-844
Angelito O. Dela Peña

(For the initial presentation of the evidence for the prosecution)

PP: Prosec. Gen. Benedicto A. Malcontento (notified) DC: Atty. Romar B. Cambri (notified)
Sr. Asst. State Prosec. Charlie L. Guhit (notified)
Atty. Napoleon P. Campos, Jr. (notified) Accused: Angelito O. Dela Peña (notified)
Atty. Carlo Luigi Soriano (notified)
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October 5, 2023
Page 2 of 8

II. CIVIL CASES:

1. Ivoclar Vivadent, Inc.

versus CTA CASE No. 11253
Commissioner of Internal Revenue

(For the hearing of petitioner’s Motion for Suspension of Collection of Tax, attached to the
Petition for Review, filed on August 11, 2023)

***with Judicial Affidavit of petitioner’s witness, Daniela F. San Agustin, executed on August 10, 2023
and attached to the Petition for Review, filed on August 11, 2023
***with Judicial Affidavit of petitioner’s witness, Marlene B. Limsiaco, executed on August 10, 2023 and
attached to the Petition for Review, filed on August 11, 2023
***with respondent’s Opposition [Re: Petition for Review (with Motion for Suspension of Collection of
Tax)], filed on October 2, 2023

PC: Atty. Arnold A. Apdua (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Mark Joey S. Lucero (notified)

2. JTKC Land, Inc.

versus CTA CASE No. 11085
Commissioner of Internal Revenue

(For the hearing of petitioner’s Application for Issuance of Temporary Restraining Order and/or
Writ of Preliminary Injunction, attached to the Petition for Review, filed on
February 13, 2023)
(For the hearing of petitioner’s Motion to Declare Respondent as in Default filed on September 19, 2023)
(FOR PRE-TRIAL – Assessment Case)

***with petitioner’s Pre-Trial Brief filed on August 29, 2023

***with Judicial Affidavit of petitioner’s witness, Ruben C. Tiu, executed on April 11, 2023 and attached
to the Amended Petition for Review, filed on April 11, 2023
***with petitioner’s Secretary’s Certificate, attached to the Petition for Review, filed on February 13,
2023, authorizing them to appear at today’s Pre-Trial

***with respondent’s Pre-Trial Brief filed on August 24, 2023

***with Judicial Affidavit of respondent’s witness, RO Michael Felipe, executed on July 3, 2023 and
attached to the Answer filed on July 3, 2023
***with Supplemental Judicial Affidavit of respondent’s witness, RO Michael Felipe, executed on
September 18, 2023 and filed on September 28, 2023
***with respondent’s Special Power of Attorney, attached to the Pre-Trial Brief, filed on August 24, 2023,
authorizing them to appear at today’s Pre-Trial
***with respondent’s Opposition Against Petitioner's Application for Issuance of TRO and/or Writ of
Preliminary Injunction, attached to the Answer, filed on July 3, 2023
***with respondent’s Opposition to Motion to Declare Respondent as in Default filed on September 28, 2023

PC: Atty. Jose A. Bernas (notified) RC: Atty. Albert C. Arpon (notified)
Atty. Carl Fitri A. Hussin (notified)
Atty. Meliza Victoria C. Arias (notified)
Calendar
October 5, 2023
Page 3 of 8

3. Provident Tree Farms, Inc. represented

herein by Teodoro G. Bernardino
versus CTA CASE No. 10459
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Assessment Case, previously referred to Mediation – Mediator’s Report

of Unsuccessful Mediation was submitted on May 24, 2023)

***with petitioner’s Pre-Trial Brief filed on September 29, 2023

***with Judicial Affidavit of petitioner’s witness, Teodoro G. Bernardino, executed on January 28, 2021
and attached to the Petition for Review filed on February 1, 2021
***with Judicial Affidavit of petitioner’s witness, Teodoro G. Bernardino, executed and filed on
September 29, 2023
***with petitioner’s Secretary’s Certificate, attached to the Petition for Review, filed on February 1, 2021

***with respondent’s Pre-Trial Brief filed on July 18, 2023

***with Judicial Affidavit of respondent’s witness, RO Edna A. Ortalla, executed on June 1, 2021 and
filed on June 14, 2021
***with respondent’s Special Power of Attorney, attached to the Mediator’s Report, filed on May 24, 2023

PC: Atty. Clifford E. Chua (notified) RC: Atty. Ramon B. Lorenzo (notified)
Atty. Zara Janella M. Chacha (notified) Atty. Rowell B. Vicente (notified)
Atty. Myrna R. Santelices (notified)

4. Solid Video Corporation

versus CTA CASE No. 10593
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Assessment Case, previously referred to Mediation – Mediator’s Report

of Unsuccessful Mediation was submitted on May 4, 2023)

***with petitioner’s Pre-Trial Brief filed on March 18, 2022

***with Judicial Affidavit of petitioner’s witness, Irenea Caisip-Torres, executed on July 15, 2021 and
attached to the Petition for Review, filed on July 19, 2021
***with petitioner’s Secretary’s Certificate, attached to the Petition for Review, filed on July 19, 2021,
authorizing them to appear at today’s Pre-Trial

***with respondent’s Pre-Trial Brief filed on March 21, 2022

***with Judicial Affidavit of respondent’s witness, Angelo P. San Ramon, executed on December 1, 2021
and filed on February 9, 2022
***with Judicial Affidavit of respondent’s witness, Ofelia L. Metrillo, executed on November 29, 2021
and filed on February 9, 2022
***with respondent’s Special Power of Attorney, attached to the Mediator’s Report, filed on May 4, 2023

PC: Atty. Mardomeo N. Raymundo, Jr. (notified) RC: Atty. Albert C. Arpon (notified)
Atty. Chrisopher Warren M. Ocampo (notified) Atty. Carl Fitri A. Hussin (notified)
Atty. Nicollo Emmanuel J. Padilla (notified) Atty. Raul S.J. De Guzman (notified)
Calendar
October 5, 2023
Page 4 of 8

5. TPSC Philippines Corporation

versus CTA CASE No. 10995
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

(For the hearing of petitioner’s Motion to Commission ICPA filed on March 21, 2023)

***with petitioner’s Pre-Trial Brief filed on April 4, 2023

***with Judicial Affidavit of petitioner’s witness, Gienna Aireen M. Aquino, executed on September 28,
2022 and attached to the Petition for Review filed on September 30, 2022
***with Judicial Affidavit of petitioner’s proposed ICPA, Sonny S. Bonilla, executed on March 20, 2023
and filed on March 21, 2023
***with petitioner’s Secretary’s Certificate, attached to the Petition for Review, filed on September 30,
2022, authorizing them to appear at today’s Pre-Trial

***with respondent’s Pre-Trial Brief filed on April 3, 2023

***with Judicial Affidavit of respondent’s witness, RO Prudine B. Hernandez, executed and filed on
April 3, 2023
***with respondent’s Special Power of Attorney, attached to the Pre-Trial Brief, filed on April 4, 2023,
authorizing them to appear at today’s Pre-Trial

PC: Atty. Victoria H. Macasaet, Jr. (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Raegan L. Capuno (notified) Atty. Mark Joey S. Lucero (notified)
Atty. Maria Luisa J. Sebastian (notified)

6. Nippon Express Philippines Corporation

versus CTA CASE No. 10416
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the respondent)

***with Judicial Affidavit of respondent’s witness, RO Dexter C. Bustillos, executed and filed on
January 6, 2023

PC: Atty. Emmanuel C. Alcantara (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Gian Carlo S. Cardiño (notified) Atty. Lara Nicole T. Gonzales (notified)
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October 5, 2023
Page 5 of 8

7. Subic Water & Sewerage Co., Inc.

versus CTA CASE No. 10465
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the petitioner)

(For the hearing of petitioner’s Motion to Commission ICPA filed on September 29, 2023)

***with Judicial Affidavit of petitioner’s witness, Marilyn M. Baluyot, executed on August 31, 2022 and
filed through mail and received by the Court on September 14, 2022
***with Judicial Affidavit of petitioner’s proposed ICPA, Charlene Mae A. Monje, executed and filed on
September 29, 2023

PC: Atty. Albert L. Pantaleon (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Atty. Eric R. Recalde (notified)
Atty. Antonio Eduardo S. Nachura, Jr. (notified)
Atty. Jacqueline Ann A. Tan (notified)
Atty. Princess Rexille V. Liboon (notified)

8. Watsons Personal Care Stores

(Philippines), Inc.
versus CTA CASE No. 10504
Commissioner of Internal Revenue

(For the presentation of the lone witness for the respondent)

***with Judicial Affidavit of respondent’s witness, RO Francis Elvin S. Ordoñez, executed on February
3, 2022 and filed on February 17, 2023

PC: Atty. Irwin C. Nidea, Jr. (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Mabel L. Buted (notified) Atty. Bryan Anthony C. Diego (notified)
Atty. Karlovy L. Dalin (notified)
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October 5, 2023
Page 6 of 8

9. Nippon Express Philippines Corporation

versus CTA CASE No. 10564
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Jenny O. Tan, executed and filed on September 29, 2023
***with petitioner’s Motion with Leave of Court to Admit Attached Supplemental Judicial Affidavit of
Enrico M. Ingles, Adopt Correct Exhibit Reference and to Set a Commissioner’s Hearing, filed
on September 29, 2023

PC: Atty. Kathleen G. Galano (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Quennie P. Jao (notified) Atty. Lara Nicole T. Gonzales (notified)
Atty. Frank Lorenzo Pizarras (notified) Atty. Marveen P. De La Paz (notified)

10. Sony Philippines Incorporated

versus CTA CASE No. 10585
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Atty. Maria Regina A. Ruiz, executed on July 9, 2021
and attached to the Petition for Review filed on July 9, 2021

PC: Atty. Eleanor L. Roque (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Gemmalu O. Molleno-Placido (notified) Atty. Clarissa V. Babaran (notified)
Atty. Neptali G. Maroto (notified)
Atty. Roy N. Relato (notified)
Atty. Tony Rose Palomeno (notified)
Calendar
October 5, 2023
Page 7 of 8

11. Sonic Sales & Distribution, Inc.

versus CTA CASE No. 10888
Commissioner of Internal Revenue

(For the presentation of the ICPA, Mae Cristina Martinez-Galanza, of her Report)

***with Judicial Affidavit of the ICPA, Mae Cristina Martinez-Galanza, executed and filed on
May 2, 2023
***with Supplemental Judicial Affidavit of the ICPA, Mae Cristina Martinez-Galanza, executed
and filed on September 7, 2023

PC: Atty. Mary Rose V. Pascual (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Emmanuel Alejandro L. Yrreverre III (notified) Atty. Niki Beryl B. Dela Cruz (notified)

HEARING BEFORE THE COMMISSIONER:

1. BASF Philippines, Inc.

versus CTA CASE No. 11071
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:00 p.m.)

2. SL Harbor Bulk Terminal Corporation

versus CTA CASE No. 11080
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:00 p.m. to 2:30 p.m. - petitioner)
(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:30 p.m. to 3:00 p.m. - respondent)

3. Rexes E. Morales
versus CTA CASE No. 11205
Commissioner of Internal Revenue,
and Revenue Regional Director of
Revenue Region No. 14

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:00 p.m.)

Calendar
October 5, 2023
Page 8 of 8

4. Ibex Global Solutions (Philippines), Inc.

versus CTA CASE No. 11005
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:30 p.m. to 3:00 p.m. - petitioner)
(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 3:00 p.m. to 3:30 p.m. - respondent)

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