REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY
THIRD DIVISION

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

PRESENT:

HON. CATHERINE T. MANAHAN Associate Justice/ Chairperson

HON. MARIAN IVY F. REYES-FAJARDO Associate Justice/ Member

ATTY. AMELIA DOLORES B. CASTILLO-ESQUIVEL Executive Clerk of Court II

MS. RACHEL B. FOLLOSCO Court Stenographer IV
MS. RAMONNE DJ. BALOR Interpreter II

ON LEAVE:

HON. HENRY S. ANGELES Associate Justice/ Member

I. CIVIL CASES

1. LANDIS+GYR TECHNOLOGY, INC.

- versus - CTA CASE NO. 11097

COMMISSIONER OF INTERNAL REVENUE

(For Pre-Trial Conference)

*With petitioner’s Director’s Certificate filed on May 3, 2023

*With petitioner’s Pre-Trial Brief filed on August 24, 2023

- With the Judicial Affidavit of Jose Luis M. Yupangco executed on March 14, 2023 and
attached to the Petition for Review filed on March 15, 2023

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

*With respondent’s Special Power of Attorney attached to the Pre-Trial Brief filed on August 24, 2023

CP: Atty. Johnsen H. Alejandro CR: Atty. Mclair D. Garcia

Atty. Jericho D. Valencia (notified)
Atty. A.J. John M. Carbonell
Atty. Brigitte Anne A. Mupas
Atty. Gene Paolo S. Guevara
(notified)
3rd Division Calendar
October 5, 2023
Page 2 of 4

2. JOSE UY UNG, SUBSTITUTED BY PATRICK

JOSEPH S. UNG

- versus - CTA CASE NO. 10166

FLORANTE R. ANINAG OIC - REGIONAL

DIRECTOR BUREAU OF INTERNAL REVENUE
REVENUE REGION NO. 10

(For the presentation of evidence for respondent, for the testimony of Hazel Barrios-Latumbo)

*With the Judicial Affidavit of Hazel Barrios-Latumbo executed on February 24, 2021 and filed on
March 17, 2021

CP: Atty. Dominick Adan R. Botor CR: Atty. Rozen Olivia G. Cayetano
(notified) (notified)

3. FILINVEST DEVELOPMENT
CORPORATION

- versus - CTA CASE NO. 10307

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for petitioner, for the testimony of Atty. Ma. Ruiza R. Hernane, for the
purpose of establishing secondary evidence)

*With the Sworn Statement of Atty. Ma. Ruiza R. Hernane executed and filed on August 24, 2023

CP: Atty. Rabiev Tobias M. Racho CR: Atty. Marveen B. De La Paz

Atty. Leah Francesca M. Castillo (notified)
Atty. Emmanuel Alejandro L. Yrreverre III
Atty. Lynette E. Chung
(notified)

4. BENGUET ELECTRIC COOPERATIVE, INC.

(BENECO), REPRESENTED BY MELCHOR
S. LICOBEN, GENERAL MANAGER (OIC),

- versus - CTA CASE NO. 10405

THE COMMISSIONER OF INTERNAL

REVENUE AND THE REGIONAL
DIRECTOR OF THE BUREAU OF
INTERNAL REVENUE IN THE
CORDILLERA ADMINISTRATIVE REGION
(BIR-CAR)

(For the presentation of evidence for respondent, for the testimony of Revenue Officer Mae Frances R.
Aberin)

*With the Judicial Affidavit of Revenue Officer Mae Frances R. Aberin executed on September 9, 2022
and Review filed on September 16, 2022

CP: Atty. Delmar O. Cariño CR: Atty. Bryan Anthony C. Diego

(notified) (notified)
3rd Division Calendar
October 5, 2023
Page 3 of 4

5. DEUTSCHE KNOWLEDGE SERVICES, PTE.

LTD.

- versus - CTA CASE NO. 10650

COMMISSIONER OF INTERNAL REVENUE

(For the recall of Felix B. Angue, Jr., to tesify on the execution, existence and the cause of the
unavailability of Exhibits)

*With the Sworn Statement of Felix B. Angue, Jr. executed on October 26, 2021 and attached to the
Petition for Review filed on October 27, 2021

*With the Supplemental Sworn Statement of Felix B. Ague, Jr. executed and filed on September 16, 2022

*With the Supplemental Sworn Statement of Felix B. Angue, Jr. executed filed on July 20, 2023

*With the Amended Supplemental Sworn Statement of Felix B. Angue, Jr. executed and filed on
September 27, 2023

CP: Atty. Maria Rosario L. Bernardo CR: Atty. Clarissa J. Virtudes-Babaran

Atty. Rabiev Tobias M. Racho (notified)
Atty. Leah Francesca M. Castillo
Atty. Jellyn C. Clemente
(notified)
 3rd Division Calendar
October 5, 2023
Page 4 of 4

COMMISSIONER’S HEARING FOR THURSDAY, OCTOBER 5, 2023

(GROUND FLOOR, OFFICE OF THE DIVISION CLERK OF COURT, CTA BUILDING II)

1. JWAY GROUP (PHILIPPINES), INC.

- versus - CTA CASE NO. 11011

(Petitioner)
COMMISSIONER OF INTERNAL REVENUE

(Before Atty. Amelia Dolores B. Castillo-Esquivel, Clerk of Court II, at 1:00 p.m.)

2. MECEL CONSTRUCTION AND ELECTRICAL INC.

- versus - CTA CASE NO. 10894

(Petitioner)
COMMISSIONER OF INTERNAL REVENUE

(Before Atty. Amelia Dolores B. Castillo-Esquivel, Clerk of Court II, at 1:30 to 2:00 p.m.)

3. MECEL CONSTRUCTION AND ELECTRICAL INC.

- versus - CTA CASE NO. 10894

(Respondent)
COMMISSIONER OF INTERNAL REVENUE

(Before Atty. Amelia Dolores B. Castillo-Esquivel, Clerk of Court II, at 2:00 to 2:30 p.m.)

4. SOLUTIONS USING RENEWABLE ENERGY, INC.

- versus - CTA CASE NO. 10531

(Petitioner)
COMMISSIONER OF INTERNAL REVENUE

(Before Atty. Amelia Dolores B. Castillo-Esquivel, Clerk of Court II, at 2:30 to 3:00 p.m.)

5. SOLUTIONS USING RENEWABLE ENERGY, INC.

- versus - CTA CASE NO. 10531

(Respondent)
COMMISSIONER OF INTERNAL REVENUE

(Before Atty. Amelia Dolores B. Castillo-Esquivel, Clerk of Court II, at 3:00 to 3:30 p.m.)

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