REPUBLIC OF THE PHILIPPINES

Court of Tax Appeals

Quezon City

FIRST DIVISION

COURT CALENDAR FOR THURSDAY, SEPTEMBER 14, 2023, AT 9:00 A.M.

HEARING IN OPEN COURT

PRESENT:

HON. ROMAN G. DEL ROSARIO Presiding Justice/Chairperson

HON. JEAN MARIE A. BACORRO-VILLENA Associate Justice/Member
HON. LANEE S. CUI-DAVID Associate Justice/Member

ATTY. MARIA JOHOANNA F. CHAN-TE Executive Clerk of Court II

MS. BLESSY E. TEODORO Court Stenographer IV
MS. ALYSSA KRISTINE D. LUNA-CUEVO Interpreter II

PRE-TRIAL:

1. ORIENTAL MERCHANTS, INC.,

versus CTA Case No. 10214

COMMISSIONER OF INTERNAL REVENUE

***Pre-Trial Brief (of Petitioner Oriental Merchants, Inc.) attached to petitioner’s Motion for Reconsideration filed
on July 21, 2020.
1. Judicial Affidavit of Direct Examination (of Petitioner Oriental Merchants, Inc.), Ms. Nenita Guerra
subscribed on January 13, 2021, posted by petitioner on even date.

***Respondent's Pre-Trial Brief filed on March 9, 2020.

PC: Atty. Glenn M. Mangaoil (notified) RC: Atty. Joana Q. Bilongilot (notified)
Atty. Caryl H. Granada-Bacay (notified)

2. INDEPENDENT ELECTRICITY MARKET OPERATOR

OF THE PHILIPPINES, INC.,

versus CTA Case No. 10885

COMMISSIONER OF INTERNAL REVENUE &

SECRETARY OF FINANCE

***Pre-Trial Brief for petitioner filed on November 4, 2022.

1. Judicial Affidavit of Robinson P. Descanzo executed on June 9, 2022, attached to the Petition for Review
filed on Augus 13, 2022; and
2. Judicial Affidavit of Mary Anne T. Santiago executed on June 9, 2022, attached to the Petition for Review
filed on Augus 13, 2022.

***Pre-Trial Conference Brief [With Attached Special Power of Attorney] (for respondent Secretary of Finance)
filed on November 4, 2022.
***Respondent’s Pre-Trial Brief filed on November 4, 2022.

PC: Atty. Manuel Martin C. Escasura (notified) RC: State Sol. Abraham D. Genuino II (notified)
Atty. Lara Nicole T. Gonzales (notified)
Calendar – First Division
September 14, 2023
Page 2 of 4

MOTION/TRIAL:

3. FIRMENICH (PHILIPPINES), INC.,

versus CTA Case No. 10938

COMMISSIONER OF INTERNAL REVENUE

• Motion for Commissioning of Independent Certified Public Accountant, filed on April 3, 2023; with
attached Judicial Affidavit of Krista V. Bambao subscribed on March 30, 2023.

(For the initial presentation of petitioner’s evidence)

- For the testimony of Emily G. Recto with Judicial Affidavit subscribed on July 22, 2022, attached to the
Petition for Review (of Petitioner Firmenich (Philippines), Inc.) filed on July 25, 2022.

PC: Atty. Eros Freuy B. Ancheta (notified) RC: Atty. Dorothy Joy A. Cay-an (notified)

TRIAL:

4. SCG MARKETING PHILIPPINES, INC.,

versus CTA Case No. 10776

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of respondent’s evidence)

- For the testimonies of:
1. Revenue Officer Aida S. Baguio; and
2. Revenue Officer Ma. Terea Reyes with Judicial Affidavit executed on December 29, 2022, attached to the
Submission filed via LBC and via registered mail on January 4, 2023;

PC: Atty. Neith T. Vigo (notified) RC: Atty. Yvette C. Tenefrancia (notified)

5. SANDOZ PHILIPPINES CORPORATION

versus CTA Case No. 10901

COMMISSIONER OF INTERNAL REVENUE

(For the continuation of presentation of petitioner’s evidence)

- For the testimonies of:
1. Dr. Mary Ann Evangelista with Judicial Affidavit of Mary Ann Evangelista, M.D. executed on June 28,
2022, attached to the Petition for Review filed on even date;
2. Mr. Enrico T. Pizarro, ICPA; and
3. Ms. Sheena Marie G. Jurilla with Judicial Affidavit of Sheena Marie G. Jurilla executed on June 28, 2022,
attached to the Petition for Review filed on even date.

PC: Atty. Angelo S. Rayos Del Sol (notified) RC: Atty. Jocelyn P. Lumbres (notified)
Atty. Jared Cecilio C. Vicencio (notified) Atty. Rhoda D. Quiambao (notified)
Calendar – First Division
September 14, 2023
Page 3 of 4

6. PILIPINAS SHELL PETROLEUM CORPORATION

versus CTA Case No. 10914

COMMISSIONER OF INTERNAL REVENUE

• Urgent Omnibus Motion I. To Admit the Supplemental Judicial Affidavit of Berenice Angelique L.
Flores II. to Admit the Supplemental Judicial Affidavit of Farida Nimfa G. Dimailig dated September
8, 2023, filed by petitioner on September 8, 2023.

(For the continuation of presentation of petitioner’s evidence)

- For the testimonies of:
1. Ms. Berenice Angelique L. Flores with Judicial Affidavit of Berenice Angelique L. Flores executed on July
9, 2022, attached to the Petition for Review filed on July 12, 2022; and
2. Atty. Farida Nimfa Alfonso G. Dimailig with Judicial Affidavit of Farida Nimfa Alfonso G. Dimailig
executed on July 9, 2022, attached to Petition for Review filed on July 12, 2022.

PC: Atty. Aira Joyce C. Opinaldo (notified) RC: Atty. Lara Nicole T. Gonzales (notified)
Atty. Marice R. Bernal (notified)
Atty. Rizanne Chelsea L. Rafael (notified)

COMMISSIONER’S HEARING:

1. REGUS SERVICE CENTRE PHILIPPINES B.V.

versus CTA Case No. 10813

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Maria Angelica R. Loveria (notified) RC: Atty. Clarissa J. Virtudes-Babaran (notified)

(Before Atty. Maria Johoanna F. Chan-Te, Executive Clerk of Court III, at 1:30 p.m.)

2. NORCONSULT MANAGEMENT SERVICES PHILS.,

INC.,

versus CTA Case No. 10835

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Edwin M. Canonozado, Jr. (notified) RC: Atty. Leonardo B. Usita (notified)

(Before Atty. Maria Johoanna F. Chan-Te, Executive Clerk of Court III, at 2:00 p.m.)
Calendar – First Division
September 14, 2023
Page 4 of 4

3. WELTEL CORPORATION

versus CTA Case No. 10947

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Alquin B. Manguera (notified) RC: Atty. Norhaisah A. Calbe (notified)

(Before Atty. Maria Johoanna F. Chan-Te, Executive Clerk of Court III, at 2:30 p.m.)

4. WELTEL CORPORATION

versus CTA Case No. 10947

COMMISSIONER OF INTERNAL REVENUE

(For the marking of respondent’s exhibits)

PC: Atty. Alquin B. Manguera (notified) RC: Atty. Norhaisah A. Calbe (notified)

(Before Atty. Maria Johoanna F. Chan-Te, Executive Clerk of Court III, at 3:00 p.m.)

5. REDENTOR AGPULDO TAGALA, as proprietor of

7TH CONCEPT TRADING / 7C CONSTRUCTION

versus CTA Case No. 10721

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Ramel A. Aguinaldo (notified) RC: Atty. Bryan Anthony C. Diego (notified)

(Before Atty. Maria Johoanna F. Chan-Te, Executive Clerk of Court III, at 3:30 p.m.)

ATTY. MARIA JOHOANNA F. CHAN-TE

Executive Clerk of Court II