REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

Second Division
COURT CALENDAR FOR THURSDAY, NOVEMBER 10, 2022, 1:00 P.M.

VENUE: Second Division Courtroom, 2nd Floor, CTA Building II

PRESENT:

HON. ERLINDA P. UY Associate Justice / Chairperson

HON. JEAN MARIE A. BACORRO-VILLENA Associate Justice / Senior Member
HON. LANEE S. CUI-DAVID Associate Justice / Junior Member
ATTY. MA. VICTORIA P. DURAL Executive Clerk of Court II
MS. NELLY G. DEL ROSARIO Executive Assistant IV
MS. MARIA VIRGINIA M. LEE Court Stenographer IV

I. CRIMINAL CASES:

1. People of the Philippines

versus CTA CRIM. CASE No. O-919
Best Outlet Trading Company, Jocelyn
C. Mariano and Merlinda C. Barroga

(For the arraignment of both accused and Pre-Trial Conference)

***with plaintiff’s Preliminary Conference Brief filed on October 4, 2022

***with Judicial Affidavit of plaintiff’s witness, RO Leonor P. Alcaraz, filed on October 4, 2022
***with Judicial Affidavit of plaintiff’s witness, RO Mark T. Rellon, filed on October 4, 2022
***with Judicial Affidavit of plaintiff’s witness, RO Christine Ann M. Hilado, filed on October 4, 2022
***with Judicial Affidavit of plaintiff’s witness, RO Leo S. Castillo, filed on October 4, 2022

***with accused’s Preliminary Conference Brief filed on October 24, 2022

PP: Asst. State Prosec. Christine Fatima V. Estepa (notified) DC: Atty. Johnlery O. Pugao (notified)
Atty. Benedicto A. Malcontento (notified)
Accused: Jocelyn C. Mariano (notified)
Calendar
November 10, 2022
Page 2 of 7

2. People of the Philippines

versus CTA CRIM. CASE Nos. O-855
Melanie Yason Serrano, and
Erwin Roy Vito Rojas

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

***with Judicial Affidavit of prosecution’s witness, Rabel T. Abella, filed on September 16, 2022
***with Judicial Affidavit of prosecution’s witness, Atty. Elvira Cruz, filed on September 16, 2022

***Accused Melanie Yason Serrano is still at-large.

PP: Asst. Prosec. Eugene Q. Yusi (notified) DC: Atty. Gerry A. Aguilar (notified)
Atty. Kayrel V. Padilla (notified)
Accused: Erwin Roy Vito Rojas (notified)

II. CIVIL CASES:

1. R2B2 Realty & Development

Corporation represented by its
President Mr. Rosauro Mangaser
versus CTA CASE No. 10976
Bureau of Internal Revenue

(Hearing to determine whether the collection of tax may jeopardize the interest of either the
Government and/or petitioner, and that the latter is entitled to the relief prayed
for, pursuant to the Resolution of the Court dated October 27, 2022)

PC: Atty. Sarah Jane C. Macahilas (notified) RC: Commissioner of Internal Revenue (notified)
Calendar
November 10, 2022
Page 3 of 7

2. Petron Corporation
versus CTA CASE Nos. 10743, 10749 & 10903
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

***with petitioner’s Consolidated Pre-Trial Brief filed on October 25, 2022

***with Judicial Affidavit of petitioner’s witness, Ma. Clarissa C. Arguelles, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Marissa U. Viray, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Norman F. Benasa, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Owen Rey G. Elesterio, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Elgo R. Lagyap, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Cristina C. Banogon, filed on February 2, 2022
***with petitioner’s Secretary’s Certificate attached to the Petition for Review filed on February 2,
2022 (CTA Case No. 10743)
***with petitioner’s Secretary’s Certificate attached to the Petition for Review filed on February 2,
2022 (CTA Case No. 10749)
***with petitioner’s Secretary’s Certificate and Special Power of Attorney, attached to the Petition for
Review filed on June 29, 2022 (CTA Case No. 10903)

***with respondent’s Consolidated Pre-Trial Brief filed on September 5, 2022

***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***without respondent’s Special Power of Attorney (CTA Case Nos. 10743 & 10903)
***with respondent’s Special Power of Attorney, attached to the Pre-Trial Brief, filed on July 28, 2022
(CTA Case No. 10749)

PC: Atty. Irwin C. Nidea, Jr. (notified) RC: Atty. Clarissa V. Babaran (notified)
Atty. Jomel N. Manaig (notified)
Atty. Mark Ellison S. Alarilla (notified)
Calendar
November 10, 2022
Page 4 of 7

3. Petron Corporation
versus CTA CASE Nos. 10748 & 10906
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

***with petitioner’s Consolidated Pre-Trial Brief filed on November 7, 2022

***with Judicial Affidavit of petitioner’s witness, Ma. Clarissa C. Arguelles, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Marissa U. Viray, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Mikhail Alfonso P. Corrales, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Allan V. Peczon, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Jose Carlo N. Macaraig, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Paolo E. Liwanag, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Ronaldo A. Tadena, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Elgo R. Lagyap, filed on February 2, 2022
***with Judicial Affidavit of petitioner’s witness, Cristina C. Banogon, filed on February 2, 2022
***with petitioner’s Special Power of Attorney, filed in open court on May 30, 2022 (CTA Case No.
10748)
***with petitioner’s Secretary’s Certificate and Special Power of Attorney, attached to the Petition for
Review filed on June 29, 2022 (CTA Case No. 10906)
***with petitioner’s Second Motion to Avail of the Provisions of Rule 13 of the Revised Rules of the
Court of Tax Appeals, filed on October 25, 2022 (CTA Case No. 10748)
***with Judicial Affidavit of petitioner’s proposed ICPA, Normita L. Villaruz, filed on October 25,
2022 (CTA Case No. 10748)

***with respondent’s Consolidated Pre-Trial Brief filed on November 7, 2022

***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***with respondent’s Special Power of Attorney, filed in open court on May 30, 2022 (CTA Case No.
10748)
***without respondent’s Special Power of Attorney (CTA Case No. 10906)

PC: Atty. Rodel C. Unciano (notified) RC: Atty. Ayesha Hania G. Matanog (notified)
Atty. Jomel N. Manaig (notified) Atty. Clarissa V. Babaran (notified)
Atty. Kriszan F. Manipon (notified)
Calendar
November 10, 2022
Page 5 of 7

4. Watsons Personal Care Stores

(Philippines), Inc.
versus CTA CASE No. 10883
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

***with petitioner’s Pre-Trial Brief filed on November 4, 2022

***with Judicial Affidavit of petitioner’s witness, Lady Ann Luz A. Zipagan, filed on June 10, 2022
***with petitioner’s Secretary’s Certificate, attached to the Petition for Review, filed on June 10, 2022

***with respondent’s Pre-Trial Brief filed on November 3, 2022

***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***with respondent’s Special Power of Attorney, attached to the Pre-Trial Brief filed on November 3, 2022

PC: Atty. Irwin C. Nidea, Jr. (notified) RC: Atty. Niki Beryl B. Dela Cruz (notified)
Atty. Mabel L. Buted (notified)
Atty. Mark Ellison S. Alarilla (notified)

5. Independent Electricity Market

Operator of the Philippines, Inc.
versus CTA CASE No. 10885
Commissioner of Internal Revenue
and Secretary of Finance

(FOR PRE-TRIAL – Assessment Case)

***with petitioner’s Pre-Trial Brief filed on November 4, 2022

***with Judicial Affidavit of petitioner’s witness, Mary Anne T. Santiago, filed on June 13, 2022
***with Judicial Affidavit of petitioner’s witness, Robinson P. Descanzo, filed on June 13, 2022
***without petitioner’s Secretary’s Certificate

***with respondent SOF’s Pre-Trial Brief filed on November 4, 2022

***with respondent CIR’s Pre-Trial Brief filed on November 4, 2022
***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***with respondent SOF’s Special Power of Attorney, attached to the Pre-Trial Brief, filed on
November 4, 2022
***with respondent CIR’s Special Power of Attorney, attached to the Pre-Trial Brief, filed on
November 4, 2022

PC: Atty. Rachel Angela P. Anosan (notified) RC: Atty. Lara Nicole T. Gonzales (notified)
Atty. Sheryll J. Mallari-Dy (notified) Asst. Sol. Gen. Thomas M. Laragan (notified)
Atty. Lilibeth Grace L. Vetus (notified) State Sol. Abraham D. Genuino II (notified)
Atty. J. Carlito M. Montenegro (notified)
Calendar
November 10, 2022
Page 6 of 7

6. Honda Cars Makati, Inc.

versus CTA CASE No. 10887
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Refund Case)

***with petitioner’s Pre-Trial Brief filed on October 20, 2022

***with Judicial Affidavit of petitioner’s witness, Michael John B. Hernandez, filed on June 13, 2022
***with petitioner’s Secretary’s Certificate and Special Power of Attorney, attached to the Petition for
Review, filed on June 13, 2022

***with respondent’s Pre-Trial Brief filed on November 3, 2022

***without the affidavits of respondent’s witnesses, as required by the Judicial Affidavit Rule
***with respondent’s Special Power of Attorney, attached to the Pre-Trial Brief filed on November 3, 2022

PC: Atty. Martin Ignacio D. Mijares (notified) RC: Atty. Niki Beryl B. Dela Cruz (notified)
Atty. Kristine Joy G. Carlos (notified)
Atty. Beverly Anne F. Balagon (notified)

7. Ship to Shore Medical Assist, Inc.

versus CTA CASE No. 10550
Commissioner of Internal Revenue

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

***with Judicial Affidavit of respondent’s witness, RO Alona Marie A. Sison, filed on October 4, 2021

PC: Atty. Dennis M. Timajo (notified) RC: Atty. Carl Fitri A. Hussin (notified)
Atty. Jinky M. Timajo (notified) Atty. Abrillius Raffy A. Laguesma (notified)
Atty. Janeth G. Hernandez (notified) Atty. Mary Antonette M. Yu (notified)

8. Hawaiian-Philippine Company
versus CTA CASE No. 10726
Commissioner of Internal Revenue

(For the hearing of petitioner’s Motion to Commission ICPA, attached to the Petition for
Review, filed on February 2, 2022)

***with Judicial Affidavit of petitioner’s proposed ICPA, Krista V. Bambao, attached to the Petition for
Review, filed on February 2, 2022

PC: Atty. Terence Conrad H. Bello (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Atty. Mark Roland C. Domingo (notified)
Calendar
November 10, 2022
Page 7 of 7

9. Wipro Philippines, Inc.

versus CTA CASE No. 10814
Commissioner of Internal Revenue

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

***with Judicial Affidavit of petitioner’s witness, Atty. Harold S. Ocampo, filed on March 23, 2022
***with Judicial Affidavit of petitioner’s witness, Lara Mae Pioquinto, filed on March 23, 2022

PC: Atty. Lawrence C. Biscocho (notified) RC: Atty. Lara Nicole T. Gonzales (notified)
Atty. Jericho D. Valencia (notified)

HEARING BEFORE THE COMMISSIONER:

1. People of the Philippines

versus CTA CRIM. CASE Nos. O-855
Melanie Yason Serrano, and
Erwin Roy Vito Rojas

(Atty. Jesus P. Inocando, Jr. – Executive Clerk of Court III – 10:00 a.m.)

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