REPUBLIC OF THE PHILIPPINES

Court of Tax Appeals

Quezon City

FIRST DIVISION
COURT CALENDAR FOR THURSDAY, MAY 4, 2023, AT 9:00 A.M.
HEARING IN OPEN COURT

PRESENT:

HON. CATHERINE T. MANAHAN Associate Justice/Acting Chairperson

HON. LANEE S. CUI-DAVID Associate Justice/Substitute Member

ATTY. MAGARETTE Y. GUZMAN Executive Clerk of Court III

MS. IRENE S. FIRMALAN Court Stenographer III
MS. ALYSSA KRISTINE D. LUNA-CUEVO Interpreter II

ON LEAVE:
HON. ROMAN G. DEL ROSARIO
HON. MARIAN IVY F. REYES-FAJARDO

MOTION/TRIAL:

1. FIRSTSOURCE SOLUTIONS LIMITED-

PHILIPPINE BRANCH

versus CTA Case No. 10630

COMMISSIONER OF INTERNAL REVENUE

• Motion to Commission Independent Certified Public Accountant (ICPA) filed by petitioner on

November 28, 2022; with attached Affidavit in lieu of Direct Examination of Mr. Jerome Antonio B.
Constantino executed on November 28, 2022 (previously marked as Exhibit P-22).

(For the initial presentation of petitioner’s evidence)

- For the testimony of Kevin Lawrence Joseph Pinto with Judicial Affidavit (in lieu of Direct
Examination) executed on August 26, 2021 (previously marked as Exhibit P-20), attached to the
Petition for Review filed on October 26, 2021.

PC: Atty. Carlo Michael S. Javier (notified) RC: Atty. Francis Gideon G. Naputo (notified)
Atty. Jayson L. Fernandez (notified)

2. AEON CREDIT SERVICE (PHILIPPINES) INC.,

versus CTA Case No. 10693

COMMISSIONER OF INTERNAL REVENUE

• Motion to Commission an Independent Certified Public Accountant filed by petitioner on March

6, 2023, with attached Judicial Affidavit of Hazel D. Pangandian-Tabamo subscribed on March 3,
2023.
• Compliance (To the Resolution dated 16 March 2023) filed by petitioner on March 31, 2023.
• Petitioner’s Motion to Reset Hearing for Presentation of Witness (With Motion for Additional
Commissioner’s Hearing) filed via email by petitioner on May 2, 2023.

(For the initial presentation of petitioner’s evidence)

- For the testimony of Ms. Mhay M. Agana with Judicial Affidavit (By Way of Direct Testimony)
executed on October 20, 2022, filed by petitioner on October 24, 2022.

PC: Atty. Gelina Rose E. Recio (notified) RC: Atty. Leonardo B. Usita (notified)
Calendar – First Division
May 4, 2023
Page 2 of 3

TRIAL:

3. GRAND UNION SUPERMARKET, INC.,

versus CTA Case No. 10390

COMMISSIONER OF INTERNAL REVENUE

(For the initial presentation of respondent’s evidence)

- For the testimonies of:
1. Revenue Officer Carolyn V. Mendoza with Offer of Testimony of Revenue Officer Carolyn V. Mendoza
(with Attached Judicial Affidavit of Revenue Officer Carolyn V. Mendoza) executed on March 8, 2021,
attached to the Answer filed by respondent on even date; and
2. Revenue Officer Rosario A. Arriola with Offer of Testimony of Revenue Officer Rosario A. Arriola (with
Attached Judicial Affidavit of Revenue Officer Rosario A. Arriola) executed on March 8, 2021, attached to
the Answer filed by respondent on even date.

PC: Atty. Daniel C. Vega (notified) RC: Atty. Marveen B. De La Paz (notified)

COMMISSIONER’S HEARING:

1. PAMPANGA III ELECTRIC COOPERATIVE, INC.,

versus CTA Case No. 10911

COMMISSIONER OF INTERNAL REVENUE AND

REGIONAL DIRECTOR JOSEPH M. CATAPIA, in his
capacity as the REGIONAL DIRECTOR OF REVENUE
REGION NO. 4, CITY OF SAN FERNANDO PAMPANGA
OF THE BUREAU OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Princess Rexille V. Liboon (notified) RC: Atty. Bryan C. Diego (notified)

(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 1:30 p.m.)

2. PAMPANGA III ELECTRIC COOPERATIVE, INC.,

versus CTA Case No. 10911

COMMISSIONER OF INTERNAL REVENUE AND

REGIONAL DIRECTOR JOSEPH M. CATAPIA, in his
capacity as the REGIONAL DIRECTOR OF REVENUE
REGION NO. 4, CITY OF SAN FERNANDO PAMPANGA
OF THE BUREAU OF INTERNAL REVENUE

(For the marking of respondent’s exhibits)

PC: Atty. Princess Rexille V. Liboon (notified) RC: Atty. Bryan C. Diego (notified)

(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 2:00 p.m.)
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May 4, 2023
Page 3 of 3

3. NIPPON EXPRESS PHILIPPINES CORPORATION

versus CTA Case No. 10915

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Gian Carlo S. Cardiño (notified) RC: Atty. Niki Beryl B. Dela Cruz (notified)

(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 2:30 p.m.)

4. NIPPON EXPRESS PHILIPPINES CORPORATION

versus CTA Case No. 10915

COMMISSIONER OF INTERNAL REVENUE

(For the marking of respondent’s exhibits)

PC: Atty. Gian Carlo S. Cardiño (notified) RC: Atty. Niki Beryl B. Dela Cruz (notified)

(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 3:00 p.m.)

5. PILIPINAS SHELL PETROLEUM CORPORATION

versus CTA Case No. 10891

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Marice R. Bernal (notified) RC: Atty. Clarissa J. Virtudes-Babaran (notified)

(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 3:30 p.m.)

ATTY. MARGARETTE Y. GUZMAN

Executive Clerk of Court III