REPUBLIC OF THE PHILIPPINES

Court of Tax Appeals

Quezon City

FIRST DIVISION
COURT CALENDAR FOR TUESDAY, JULY 9, 2024, AT 9:00 A.M.
HEARING IN OPEN COURT

PRESENT:

HON. JEAN MARIE A. BACORRO-VILLENA Associate Justice/Member

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

ATTY. MARGARETTE Y. GUZMAN Executive Clerk of Court III

MS. SHERYL C. FERRAN Court Stenographer III
MS. ALYSSA KRISTINE D. LUNA-CUEVO Interpreter II

ON OFFICIAL BUSINESS: HON. ROMAN G. DEL ROSARIO

MOTION/TRIAL:

1. MD PANABO AGRI-VENTURES, INC.,

versus CTA Case No. 11020

COMMISSIONER OF INTERNAL REVENUE

• Motion to Commission Independent Certified Public Accountant filed by petitioner on October 13,
2023.
• Judicial Affidavit of Peter Raymond T. Santos executed on October 12, 2023, filed by petitioner on
October 13, 2023.

(For the initial presentation of petitioner’s evidence)

- For the testimonies of:
1. Ms. Regine G. Agcito with Judicial Affidavit of Regine G. Agcito executed on August 8, 2023, attached to
petitioner’s Motion for Leave of Court to Allow Substitution of Witness with Submission of Judicial
Affidavit of Ms. Regine Agcito and Amended Pre-Trial Brief filed on August 9, 2023;
2. Mr. Marlon D. Dumail with Judicial Affidavit of Marlon D. Dumail executed on November 2, 2022,
attached to the Petition for Review filed on November 3, 2022; and
3. Mr. Joseph P. Basquina with Judicial Affidavit of Joseph P. Basquina executed on November 3, 2022,
attached to the Petition for Review filed on even date.

PC: Atty. Bryan Thomas D. Santamaria (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Atty. Gina Mari Leigh Jacob (notified)

TRIAL:

2. I-CYBERWORLD BIZ, INC. Represented by

JACQUELINE GUINTO

versus CTA Case No. 10827

BUREAU OF INTERNAL REVENUE Represented by

Commissioner of Internal Revenue CAESAR R. DULAY

(For the initial presentation of respondent’s evidence)

- For the testimony of Revenue Officer Marlyn Sim with Judicial Affidavit executed on June 17, 2022,
attached to respondent’s Offer of Testimony of Revenue Officer Marlyn Sim (with Attached Judicial
Affidavit of Revenue Officer Marlyn Sim), attached to respondent’s Answer filed on June 20, 2022.

PC: Atty. Gabrielle Karlo P. Arteta (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Calendar – First Division
July 9, 2024
Page 2 of 3

3. GF MICRO OPTICS PHILIPPINES, INC.,

versus CTA Case No. 10923

COMMISSIONER OF INTERNAL REVENUE

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

- For the recall of Ms. Joanna V. Malapitan with Amended Judicial Affidavit of Joanna V. Malapitan
executed on March 7, 2024, attached to petitioner’s Compliance with Motion with Leave of Court to Admit
the Amended Judicial Affidavit of Joanna V. Malapitan and to Allow Recall of Witness filed on March 8,
2024.

PC: Atty. Brigitte Anne A. Mupas (notified) RC: Atty. Mclair D. Garcia (notified)
Atty. Quennie P. Jao (notified)

4. IBMS TECHNOLOGY PHILS. CORPORATION

versus CTA Case No. 10985

THE COMMISSIONER OF INTERNAL REVENUE

(For the initial presentation of respondent’s evidence)

- For the testimony of Revenue Officer Rainalyn Bacani with Amended Judicial Affidavit executed on
March 6, 2024, attached to respondent’s Motion to Admit Amended Judicial Affidavit of witness Rainalyn
Bacani filed on March 15, 2024.

PC: Atty. Shalemar H. Buenaventura (notified) RC: Atty. Vismarck S. Uy (notified)

5. SONY PHILIPPINES, INCORPORATED

versus CTA Case No. 11214

COMMISSIONER OF INTERNAL REVENUE

• Judicial Affidavit of the Duly Appointed Independent Certified Public Accountant Ms. Krista V.
Bambao executed on July 4, 2024, filed by petitioner on July 5, 2024.

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

- For the testimony of Ms. Krista V. Bambao, Independent Certified Public Accountant (ICPA), with ICPA
Report and USB filed by petitioner on June 13, 2024.

PC: Atty. John Patrick L. Paumig (notified) RC: Atty. Dorothy Joy A. Cay-an (notified)
Atty. Gemmalu O. Molleno-Placido (notified)
Atty. Joselle Mariano (notified)
Calendar – First Division
July 9, 2024
Page 3 of 3

COMMISSIONER’S HEARING:

1. AMMEX I-SUPPORT CORPORATION

versus CTA Case No. 11192

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Justin Francis M. Macabuhay (notified) RC: Atty. Marveen B. De La Paz (notified)

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

2. AMMEX I-SUPPORT CORPORATION

versus CTA Case No. 11192

COMMISSIONER OF INTERNAL REVENUE

(For the marking of respondent’s exhibits)

PC: Atty. Justin Francis M. Macabuhay (notified) RC: Atty. Marveen B. De La Paz (notified)

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

3. ECOZONE POWER MANAGEMENT, INC.,

versus CTA Case No. 11445

COMMISSIONER OF INTERNAL REVENUE

(For the marking of petitioner’s exhibits)

PC: Atty. Nicollo Emmanuel J. Padilla (notified) RC: Atty. Faustino B. Lumabao, Jr. (notified)

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

ATTY. MARGARETTE Y. GUZMAN

Executive Clerk of Court III