REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

THIRD DIVISION
COURT CALENDAR FOR WEDNESDAY, OCTOBER 11, 2023 at 9:00 A.M.
PRESENT:

HON. CATHERINE T. MANAHAN Associate Justice/ Chairperson

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

ATTY. CHRISTINE C. MAZA-GUARIN Executive Clerk of Court III

MS. NELLIE P. ZAMUDIO Court Stenographer IV
MS. RAMONNE DJ. BALOR Interpreter II

ON LEAVE:
HON. HENRY S. ANGELES Associate Justice/ Member

I. CIVIL CASES

1. TERESITA MENSALVAS MONTILLA

(CAREWELL PETRON)

- versus - CTA CASE NO. 10865

BUREAU OF INTERNAL REVENUE

(For Pre-Trial Conference)

*No Secretary’s Certificate filed by petitioner’s counsel

*With petitioner’s Pre-Trial Brief filed on October 6, 2023

- With the Judicial Affidavit of Teresita M. Montilla executed and filed through registered
mail on July 7, 2022 and received by the Court on July 22, 2022

*With respondent’s Pre-Trial Brief filed on October 6, 2023

- With the Sworn Statement of Maria Ruth D. dela Cruz executed on September 16, 2022
and filed on September 19, 2022

*No Special Power of Attorney filed by respondent’s counsel

CP: Atty. Carmi Czarina V. Tugday CR: Atty. Marlon M. Mendoza

Atty. Lourdes Xylene D. Dolor Atty. Dayne B. Medina
Atty. Dennisse Ian I. Bonsato Atty. Paulyn Ann A. Umipig-Labucay
(notified) Atty. Xinia Carmela B. Cruz-Claver
(notified)
3rd Division Calendar
October 11, 2023
Page 2 of 4

2. RCBC LEASING & FINANCE

CORPORATION

- versus - CTA CASE NO. 10786

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for petitioner, for the testimony of Norberto A. Dawa)

*With the Judicial Affidavit of Norberto A. Dawa executed and attached to the Petition for Review filed
on February 24, 2022

CP: Atty. Crisanto C. Soriano CR: Atty. Rozen Olivia G. Cayetano

(notified) Atty. Michael Kevin P. Bayona
(notified)

3. TEKNOLOGIX INC.

- versus - CTA CASE NO. 10803

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for petitioner, for the testimony of Elmer Pura)

*With the Judicial Affidavit of of Elmer Pura executed on March 2, 2022 and attached to the Petition for
Review filed on March 9, 2022

CP: Atty. Ebenezer A. Cordova, Jr. CR: Atty. Albert C. Arpon

(notified) Atty. Carl Fitri A. Hussin
Atty. Monica M. Sarmiento
Atty. Jocelyn P. Lumbres
Atty. Rhoda D. Quiambao
Atty. Norwidad R. Solaiman
(notified)

4. SAMSUNG SDS GLOBAL SCL PHILIPPINES

CO., LTD. INC.,

- versus - CTA CASE NO. 10890

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for petitioner, for the testimony of Sheena Lyn Ching and the
commissioning of Independent Certified Public Accountant)

*With the Judicial Affidavit of Sheena Lyn Ching executed January 28, 2023 and filed on February 7,
2023
*With petitioner’s Motion to Commission an Independent Certified Public Accountant filed on January
20, 2023
- With the Judicial Affidavit of Mae Cristina Galanza executed on August 1, 2023 and filed on
August 29, 2023

CP: Atty. Gian Carlo S. Cardiño CR: Atty. Yvette C. Tenefrancia

(notified) (notified)
3rd Division Calendar
October 11, 2023
Page 3 of 4

5. SONY PHILIPPINES INCORPORATED

- versus - CTA CASE NO. 10917

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for respondent, for the testimony of the Revenue Officer who conducted
an audit on petitioner's administrative claim for refund)

*No Judicial Affidavit filed by respondent’s counsel

CP: Atty. Eleanor L. Roque CR: Atty. Clarissa J. Virtudes-Babaran

Atty. Gemmalou O. Molleno-Placido Atty. Karl Kenny M. Ramo
Atty. Lorenzo V. Matibag (notified)
Atty. Penelope Germaine D. Sernande
(notified)

6. PILIPINAS SHELL PETROLEUM

CORPORATION

- versus - CTA CASE NO. 10966

COMMISSIONER OF INTERNAL REVENUE

(For the presentation of evidence for petitioner, for the testimonies of Anna Beatriz Vergel de Dios,
Matias D. Aquiatan, Jr. and the commissioning of Independent Certified Public Accountant)

*With the Judicial Affidavit of Anna Beatriz Vergel de Dios executed on August 30, 2022 and filed on
September 29, 2022

*With the Judicial Affidavit of Matias D. Aquiatan, Jr. executed on August 30, 2022 and filed on
September 29, 2022

*With petitioner’s Motion to Avail of the Provisions of Section 5, Rule 12 of the Revised Rules of the
Court of Tax Appeals filed on August 29, 2023

- With the Judicial Affidavit of Hazel D. Pangandian-Tabamo executed and filed on October 6,
2023

*With petitioner’s “Motion I. For Substitution of witness; and II. to Admit the Judicial Affidavit of
Patrick R. Manalo” filed on September 28, 2023

- With attached Judicial Affidavit of Patrick R. Manalo executed on September 27, 2023
and filed on September 28, 2023

CP: Atty. Laura Victoria A.S. Yuson-Layug CR: Atty. Rozen Olivia G. Cayetano
Atty. Suzette A. Celicious-Sy (notified)
Atty. Madeline L. Zialcita-Villapando
Atty. Marice R. Bernal
Atty. Ryan P. Balladares
Atty. Mel Kenneth A. Mabute
(notified)
 3rd Division Calendar
October 11, 2023
Page 4 of 4

COMMISSIONER’S HEARING FOR WEDNESDAY, OCTOBER 11, 2023

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

1. BW SHIPPING PHILIPPINES, INC.

- versus - CTA CASE NO. 10942

(Petitioner)
COMMISSIONER OF INTERNAL REVENUE

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

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