REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

Second Division
COURT CALENDAR FOR TUESDAY, FEBRUARY 27, 2024, 9:00 A.M.

VENUE: Second Division Courtroom, 3rd Floor, CTA Building II

PRESENT:

HON. MA. BELEN M. RINGPIS-LIBAN Associate Justice / Chairperson

HON. MARIA ROWENA MODESTO-SAN PEDRO Associate Justice / Senior Member
HON. CORAZON G. FERRER-FLORES Associate Justice / Junior Member
ATTY. MA. VICTORIA P. DURAL Executive Clerk of Court II
MS. MARIA VIRGINIA M. LEE Court Stenographer IV
MR. MARLON JOSEPH I. PINEDA Court Interpreter II

I. CRIMINAL CASE:

1. People of the Philippines

versus CTA CRIM. CASE No. O-926
Faivo Pascual Bartolome

[For the presentation of the last two (2) witnesses for the prosecution]

***with Judicial Affidavit of prosecution’s witness, Faustino B. Lumabao, Jr., executed on February 23, 2023
and attached to Pre-Trial Brief filed on February 27, 2023
***with Judicial Affidavit of prosecution’s witness, Geraldine Q. Carpizo, executed on February 23, 2023
and attached to Pre-Trial Brief filed on February 27, 2023
***As per Resolution of the Court dated January 25, 2024, the Court reiterates its September 19, 2023
Order requiring the defense counsel to 1) submit within 5 days from notice, the SPA authorizing
her to appear during the Pre-Trial Conference, 2) submit within 15 days from notice, the JA of
accused, and 3) to submit the JA of the second witness for the accused, at least a month before the
scheduled date of hearing for the presentation of accused's witness.

PP: Prosec. Gen. Benedicto A. Malcontento (notified) DC: Atty. Marie Fe V. Galvez-Garcia (notified)
Asst. State Prosec. Jovyanne E. Santamaria (notified) Atty. Melinda S. Diaz-Salcedo (notified)
Atty. Catherine Rose R. Tortoles (notified)
Atty. Jamaica Kay S. Dela Cruz (notified) Accused: Faivo Pascual Bartolome (notified)
Atty. Merissa Cagampan-Talatala (notified)
Atty. Greghvon A. Matol (notified)
Calendar
February 27, 2024
Page 2 of 6

II. CIVIL CASES:

1. Gensbio Marketing Corp. Represented

by the President, Abnil O. Mercado
versus CTA CASE No. 10054
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Nancy N. Mercado, executed February 14, 2023 and
filed on April 13, 2023
***with Judicial Affidavit of petitioner’s witness, Jean A. Vicencio, executed February 14, 2023 and filed
on April 13, 2023
***with Amended Judicial Affidavit of petitioner’s witness, Nancy M. Mercado, executed on February
21, 2024 and attached to the Offer of Testimony filed on February 22, 2024
***with Amended Judicial Affidavit of petitioner’s witness, Jean A. Vicencio, executed on February 21,
2024 and attached to the Offer of Testimony filed on February 22, 2024

PC: Atty. Rassel Leah A. Ag-Agwa (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Christian Lemuel T. Tan (notified) Atty. Bryan Anthony C. Diego (notified)
Atty. Mark Joey S. Lucero (notified)

2. Phil. Best Canning Corporation

versus CTA CASE No. 10505
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the petitioner)

(For the hearing of petitioner’s Motion to Commission Ms. Jennifer Porsuelo as Independent
Certified Public Accountant filed on November 28, 2023)

***with Judicial Affidavit of petitioner’s witness, Romel B. Eyoy, executed on March 26, 2021 and
attached to the Petition for Review filed on May 17, 2021
***with Judicial Affidavit of petitioner’s witness, Jixseylo C. Portacion, executed on March 26, 2021 and
attached to the Petition for Review filed on May 17, 2021

PC: Atty. Fredelyn S. Gunay (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Joey P. Sobrejuanite (notified) Atty. Clarissa V. Babaran (notified)
Atty. Manuel B. Sales IV (notified)
Calendar
February 27, 2024
Page 3 of 6

3. My Sanctuary Wellness Center, Inc.

versus CTA CASE No. 10664
Commissioner of Internal Revenue
and Maridur V. Rosario, as Bureau of
Internal Revenue Regional Director,
Revenue Region 8A, Makati City

(For the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Gloria I. Aertssens, executed on October 29, 2021 and
attached to the Petition for Review filed through a licensed courier on November 3, 2021

PC: Atty. Enrico G. Valdez (notified) RC: Atty. Carl Fitri A. Hussin (notified)
Atty. Reno R. Gonzales, Jr. (notified) Atty. Erica U. Tuico (notified)
Atty. Ysabel Kathryn M. Santos (notified)
Atty. Angela G. Garcia (notified)

4. Empire Automation Phils., Inc.

versus CTA CASE No. 10924
Commissioner of Internal Revenue

(For the presentation of the ICPA, Leandro M. Lontok, of his Report)

***with Judicial Affidavit of the ICPA, Leandro M. Lontok, executed and filed on January 15, 2024

PC: Atty. George Matthew T. Habacon (notified) RC: Atty. Albert C. Arpon (notified)
Atty. Jermae Vania D. Delos Santos (notified) Atty. Carl Fitri A. Hussin (notified)
Atty. Kristian John P. Nilo (notified) Atty. Meliza Victoria C. Arias (notified)

5. CF Sharp Crew Management, Inc.

versus CTA CASE No. 10969
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Emillie T. Bernardo, executed on September 2, 2022
and attached to the Compliance filed on October 28, 2022
***with petitioner’s Omnibus Motion I. Motion for Leave to Submit Amended Judicial Affidavit of
Petitioner's Witness II. Motion to Set Commissioner's Hearing III. Motion to Defer Presentation
of Witness filed on February 22, 2024

PC: Atty. Mary Elizabeth (Marybee) M. Belmonte (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Iriz Kay Deziree B. Beleno (notified) Atty. Dorothy Joy A. Cay-An (notified)
Atty. Jaime S. Fernandez (notified)
Calendar
February 27, 2024
Page 4 of 6

6. Pampanga Rural Electric Service

Cooperative, Inc.
versus CTA CASE No. 10996
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the respondent)

***with Judicial Affidavit of respondent’s witness, RO Leni G. Villavicencio, executed on April 28,
2023 and filed on May 2, 2023

PC: Atty. Eric R. Recalde (notified) RC: Atty. Karl Kenny M. Ramo (notified)
Atty. Ma. Karisha Mae C. Orcullo (notified) Atty. Mark Joey S. Lucero (notified)
Atty. Princess Rexille V. Liboon (notified)
Atty. Pia Justine S. Rodulfo (notified)

7. Pilipinas Shell Petroleum Corporation

versus CTA CASE No. 11041
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Berenice Angelique L. Flores, executed on April 11,
2023 and filed on April 12, 2023
***with Judicial Affidavit of petitioner’s witness, Maria Luz S. Verdejo, executed on April 12, 2023 and
filed on April 13, 2023

PC: Atty. Laura Victoria Y. Layug (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Suzette A. Celicious-Sy (notified) Atty. Clarissa V. Babaran (notified)
Atty. Madeline L. Zialcita-Villapando (notified) Atty. Faustino B. Lumabao, Jr. (notified)
Atty. Mel Kenneth A. Mabute (notified)
Atty. Gabriella Karlo P. Arteta (notified)

8. Astellas Pharma Philippines, Inc.

versus CTA CASE No. 10594
Commissioner of Internal Revenue

(For the hearing of petitioner’s Motion to Commission ICPA filed on December 27, 2023)

***with Judicial Affidavit of petitioner’s proposed ICPA, Carla A. Bawa, executed on December 27,
2023 and attached to the Motion to Commission ICPA filed on December 27, 2023

PC: Atty. Augusto A. San Pedro (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Via Monina C. Valdepeñas (notified) Atty. Lara Nicole T. Gonzales (notified)
Atty. Antonio Rafael B. Ongkeko, Jr. (notified) Atty. Michael Kevin P. Bayona (notified)
Atty. Armand Kevin S. Mendoza (notified)
Atty. Trisha Kaye V. Tiburcio (notified)
Calendar
February 27, 2024
Page 5 of 6

9. Swedish Match Philippines, Inc.

versus CTA CASE No. 11170
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Assessment Case, previously referred to Mediation – No Agreement to

Mediate was submitted on December 21, 2023)

***with petitioner’s Pre-Trial Brief filed on February 22, 2024

***with Judicial Affidavit of petitioner’s witness, Cherrie Lee C. Camcam, executed and attached to the
Petition for Review filed on May 25, 2023
***with Judicial Affidavit of petitioner’s witness, Mary Judy Castillo, executed and attached to the
Petition for Review filed on May 25, 2023
***with Secretary’s Certificate, attached to the Petition for Review filed on May 25, 2023, authorizing
counsels for petitioner to appear at today’s Pre-Trial.

***without respondent’s Pre-Trial Brief

***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***without Special Power of Attorney authorizing counsels for respondent to appear at today’s Pre-Trial

PC: Atty. Jose Lis C. Leagogo (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Atty. Benjamin B. Fernando, Jr. (notified)
Atty. Pola Lia Celina L. Lamarca (notified)
Atty. Elisha Danne R. Ponio (notified)

10. Lagoon Development Corporation

versus CTA CASE No. 11186
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Assessment Case, previously referred to Mediation – No Agreement to

Mediate was submitted on December 11, 2023)

***with petitioner’s Pre-Trial Brief attached to the Compliance filed on February 22, 2024
***with Judicial Affidavit of petitioner’s witness, Gemma Amoranto, executed and attached to the
Compliance filed on February 22, 2024
***with Judicial Affidavit of petitioner’s witness, Ma. Graciela A. Palamo, executed and attached to the
Compliance filed on February 22, 2024
***with Judicial Affidavit of petitioner’s witness, Quiolo A. Quiohilag, executed and attached to the
Compliance filed on February 22, 2024
***with Secretary’s Certificate and Special Power of Attorney, attached to the Petition for Review filed
on June 13, 2023, authorizing counsels for petitioner to appear at today’s Pre-Trial.

***with respondent’s Pre-Trial Brief filed on February 20, 2024

***with Judicial Affidavit of respondent’s witness, RO Carolyn V. Mendoza, executed and filed on
September 25, 2023
***without Special Power of Attorney, authorizing counsels for petitioner to appear at today’s Pre-Trial.

PC: Atty. Johnsen H. Alejandro (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. A.J. John M. Carbonell (notified) Atty. Niki Beryl B. Dela Cruz (notified)
Atty. Gene Paolo S. Guevara (notified)
Atty. Lariela Camille Santiago (notified)
Atty. Maria Ana Angela Simpao (notified)
Calendar
February 27, 2024
Page 6 of 6

11. C&S Apparel Manufacturing, Inc.

versus CTA CASE No. 11208
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

***with petitioner’s Pre-Trial Brief filed on December 11, 2023

***with Judicial Affidavit of petitioner’s witness, Cristina V. Bernabe, executed on July 3, 2023 and
attached to the Petition for Review filed on July 6, 2023
***with Judicial Affidavit of petitioner’s witness, Pastor C. Danac, Jr., executed on July 3, 2023 and
attached to the Petition for Review filed on July 6, 2023
***with Secretary’s Certificate, attached to the Petition for Review filed on July 6, 2023, authorizing
counsels for petitioner to appear at today’s Pre-Trial.

***with respondent’s Pre-Trial Brief filed on December 15, 2023

***with Judicial Affidavit of respondent’s witness, Jelly Anne T. Mateo, executed on August 18, 2023
and attached to the Answer filed on August 22, 2023
***without Special Power of Attorney, authorizing counsels for petitioner to appear at today’s Pre-Trial.

PC: Atty. Edizer A. Enriquez (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Philip Joseph C. Padlan (notified) Atty. Clarissa V. Babaran (notified)

HEARING BEFORE THE COMMISSIONER:

1. Watsons Personal Care Stores

(Philippines), Inc.
versus CTA CASE No. 11119
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 1:30 p.m. to 2:30 p.m. - petitioner)
(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:30 p.m. to 3:00 p.m. - respondent)

2. Bayer Philippines, Inc.

versus CTA CASE No. 11122
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 1:30 p.m.)

3. JRL Endaya, Inc.

versus CTA CASE No. 11133
Commissioner of Internal Revenue

(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 1:30 p.m. to 2:00 p.m. - petitioner)
(Atty. Ma. Victoria P. Dural – Executive Clerk of Court II – 2:00 p.m. to 2:30 p.m. - respondent)

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