FISH2GO CORPORATION v. COMMISSIONER OF INTERNAL REVENUE and REGIONAL DIRECTOR GERRY O. DUMAYAS OF THE BUREAU OF INTERNAL REVENUE REGION 9A, CABAMIRO

(. REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Second Division FISH2GO CORPORATION, CTA CASE NO. 10286 Petitioner, Members: -versus- RINGPIS-LIBAN, Chairperson, COMMISSIONER OF MODESTO-SAN PEDRO, and INTERNAL REVENUE and FERRER-FLORES, JJ REGIONAL DIRECTOR GERRY 0. DUMAYAS OF THE BUREAU OF INTERNAL Promulgated: REVENUE, REVENUE : i' ' t:oq ~ REGION 9A, CABAMIRO, Respondent. X --------------------------------------------------------------------------------------------------------------------- RESOLUTION MODESTO-SAN PEDRO, J.: For the Court's resolution is respondent's Motion for Reconsideration (of the Decision dated March 14, 2025), filed on April 14, 2025, with petitioner's Comment/Opposition to the same, filed via licensed courier on May 23,2025. As noted by petitioner, respondent's Motion merely rehashes the arguments he raised in his Answer, arguments already discussed in the assailed Decision. Given that these contentions have already been refuted, they need not be discussed any further, and the Motion must be denied. 1 ACCORDINGLY, respondent's Motion for Reconsideration (of the Decision dated March 14, 2025), filed on April14, 2025, is hereby DENIED for lack of merit. The assailed Decision, dated March 14, 2025, is hereby AFFIRMED. See Roque v. Commission on Election, G.R. No. I88456 (Resolution), February I0, 20 I0; see also Shangri-La International Hotel Management, Ltd. v. Developers Group o,(Companies, Inc., G.R. No. I59938 (Resolution), January 22, 2007; see also Ortigas and Company Limited Partnership v. Velasco, G.R. Nos. 109645 & I 12564 (Resolution), March 4, 1996.

r .� RESOLL!TfON CTA Case No. I0286 Page 2 of2 SO ORDERED. MARIA WE CONCUR: ~- ~ )--- MA. BELEN M. RINGPIS-LIBAN Associate Justice CORAZON G. FERRER-FLORES Associate Justice