ORO DARE LOGISTICS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Special Third Division ORO DARE LOGISTICS CTA CASE NO. 9846 Petitioner, Members: CORPORATION, -versus- UY, Chairperson, RINGPIS-LIBAN, and MODESTO-SAN PEDRO, JJ COMMISSIONER OF INTERNAL Promulgated: 1 4 REVENUE, X -------------------- ----- ----- ------ - ---------R---e--s-p--o---n--d-e--n--t-.---------~ 1.... -2--0--~ =-~./Jf.. _q~ ~- ~ -------- X RESOLUTION MODESTO-SAN PEDRO, J.: For the Court's resolution is respondent's Motion for Reconsideration (2R02e:2,DewciitshionpePtirtoiomnuelrg'satCedomonm1e9nMt aaynd202O2p)p(o"sMitoiotino n"),1 filed on 27 June Motion for Reconsideration) ("Comment")/ filed on (Re: Respondent's 6 July 2022. 2d0en2y2i(nI"gnAsphseiastiitlMieodontDeiore'ncs,isPrieoestnip)toi,3onnbdeefnroetrvpeRrraesyevsdietawhnadtbse(eat)partsohimedeuD;lgeacanitdseid(ob.n),TahdnaeetewddisDp1e9ocsiMistiioavyne portion of the Assailed Decision reads as follows: PJhpPFPueeeN63nrtt,,ieiBe23ttbii29Soo2y09,nn0,,"dG5e19Wfra731oRt,48reHA..fi1d8RosEN70re2hRvT4aefoiEnarEeMerldFwlDbetaOydhg.yfeeeiRAAfld2eitEcNca0dicx,1eNdoab8neirbUy,cndflyieFLipcnlLLieyVigegtDeElniAhyta/cDit,ArToy,nt2NohoeR0feSifrInE,P0tOCchVd3,oreIa,amEoR1tneR7f'eDdsdo9Sra,tNe2E4trhage42eoDxo4tLOe,Pii.ncs7oCaceg7gntLoidoios,bnctfroeSidcraDnaEststh2eteTioCe0nddtie1oaAa24rlralaSp4,,matoIiamdFDoorsaaenusoEttbesneui.,srodtnusTnttia2hnhoorieges1yff 1 Records Vol. 2. Ib id. 3 Ibid. ~� 1 or n7s2

RESOLUTION CTA Case No. 9846 2015, enforcing collection for the total amount ofP6,399,938.87, are hereby CANCELLED and SET ASIDE. SO ORDERED." riDLcnuheevlaitmantrelggairednI(tando"ht/PiafsAnLttughspCisitpset"hosh)ce;sraatmsasFoenejidfnunhhtraa(iicldss)NdNnptioohcortteaitaiyciouCceenetroh,uoo(Brr"vreteiFestfeyLrporoDrrtteeohn/dedAcSeioNinennnitSzsrdutu"aual)rrcin,genttugt(aehc"tsneaFhdstaNaehtu;aBPtdth(Sirbte(e".a)l4)R)i,mtehthFiveneoeanCrCrmuyooeauulrOCrttLfoefeelirrltcrerteeeecrddrtsioioiinnnnf rprfeeianhssapaslseoihtdnyMidn,uegeapnantotnhd'nswenhaaaornislgtsdeaue,xsmdspcemeeocntleiitldntseietcordtaniiinoesbvrneyadpcltiouihdnure,shnusitCaseanroiM-dutarterotagm;sussoaeuenrscsadhsntmhda(uabesstnm)et(,sbascwe)mochuareieulncdsshtpecnohaotanhnvtdeebehneCaatlvporeueiusarrsdatmutytefaeobdirune.e5neelydnd Respondent's Motion lacks merit. M2rMcae0onsoa2vdptt1eitoso.rehnrnAtoDsdh'uaseeirlsnjoedurptbe'rrmnsgsiooseacpedtrrlrrviadeeiceieixmtnrtdityeogehbtnnohaydaasfophtttfofheee"tsew[ttihehtodii]eosvfsenvtenryHeeanilarsloi,ialspdnsttooihiosctnefuryadmprmboeeeilnfvatneittjigt'hossiCieortoMihontnaayuessetrrs,mot'tes,hftsohiats[srhe.mpa.ecpn.eao]ldansinructetlgh.amy"ufet7ai,moa6lrldnesufdinllufiiteontnsdirgdoinocensonrhtmohtoh1efup0elrpndoM'roOmetoasetihrenscneleihysrt, We disagree. aaRCDItnhsmeoeevgcupeeirTrnasantradinTtuooxeitecnhedfCusedTCblooaa"oybdrOnxdy,eRetA,cth.bohoapAeomirsp.rstoehapMNtacmrhoaSolaesse.emt,retnce9oildtras2iivesnewo8e"dvn2sra.oipn"aAla7povdnq(letmdariuhsce)eeiaSv(nstrtliehiti)emsicoiwosttnoeainsortCfot,ehneRfdowerse3ursbhaep(ryaiiatucdrr')tsebihh(slflJaejieieun)wcrmBgrsoiAuiastusfodrncnteiiathtdacnhtee(utesii"rtssoRorRtunCfhfe.rclAevoontoimi.uNtvvs"ereee)atmSdr:'tsNieaorRcjoeluntu.sRiralopile1esnosdIv1nnie22odctn50etefui,r4notnehatnoa.'e"ss,lf "SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes. -The Commissioner may - (A) Compromise the payment of any internal revenue tax, when: 4 MCoomtiomnenfotraRndecOopnpsiodseirtiaotinon(R(eR:eR: eDsepcoinsidoenntP'sroMmoutligoantefdoroRne\c9onMsiadyer2a0t2io2n)),,idid.. 5 6 /d., pp. 643-661. (Re: Decision Promulgated on \9 May 2022), p. 9, id. 7 Motion for Reconsideration

RESOLUTION CTA Case No. 9846 Page 3 of4 (1) A reasonable doubt as to the validity of the claim against the taxpayer exists; ... " (Emphasis, Ours.) cvrjduuoaerlmlceiiisddpsdi,irtioFoycinmrntsioooimftsnoheaneotacvhcApleeaoprsimlmstiahacpbiearolotoervivdmoaeanl,isDisdsieieseittscsyaisinpsmoieipsoefxlntintcchr,tilaecetatahaiagobrasanltsiystneh.iss8tlastitmnhIatkatestehfnadoetxjlupaltooprtai,wryisosdeessprviur.cteiehtenT.iatohytdneetohpoCeefvoneuaCdrreotrrnueuhtrslatipusnopaganlosldnoroe,enanhtdhta'yeass tCaatIaSCwhhrnsdoeueeTsatmupeesvAljrrsriuiatretsnnladirmmAsiigaeiidshsaclmneetioertitneeadauyiRntCndltlit(deodaovlodvtesrfeurebeevttrrehshnneetncpeeolsuoob.orpteuvaaaeTnorosndsiadnthse.vtmeieede.idsPrssrnieeanepsdPnottpmt'iaen)tsishrrdtittebtiirnrhwloneaeicatapnltthfhitnaioppeaievctdnrlriteeaeen'dssaiicelnsteweohapadsvlpnerarBelbegorcsepCleeautlgeeusfrmdonenoeesdodmktcrdneeeeeeftndmfseinonattldhteiincttfllshedehyuosbaCartCieatoeatobtfoofnopfaattfmueohrierrerraeDmttmpiiottoieaurjitefoufcod,fndrIitdTmnoinnseciemaiistocinaorextnittnrawitfdiACnshloaoitareioptnreillchampnesvnlRst,deagiadtm9vaeialemttliveniohrsdwsedeelsi(nqdehitfi"nyusovrueCoageebnreommeT.lyse,wftrAeittttohhhhhi"oatnaeee)esttf FhDaasLesvDceeis/ssAaiTmolNrnhee,Senas,dttehyauenapsbdroegenPcuioLwmssmChueienaccnthsfacinnetahsarneeloynabelnwuvodieenlrrtgeeexoarbenccatburuseeaetsoldsprubwyobe.njacedBsacemuvtneotetdi'asdstfoicfneoojaxrunlpdtbelaieancniiintdnaigoelednisxmctierhnpcuarutttoihtnoptehyreyerAa.,1Fss0asNtsahBietlhesSede, hiatafrsooaencvjrctdehmdeocuirpastadsiaclRlniarsutngenetysoeagcs"dteoanhyrafepewdnrebeiidindtaretuhtgreiratgnnouttluhhelpmieneeenaxtevosoapnsaptgulhetroaatsideliirairnntnbuaiaoelpdtryohnovgonesnaiufinnmrtoatvhchndoefeeedneldstvfethMdsiiebcnigrosiygaecrDtiinoumostecuhsenceisnede.ired1ssed1imisnloyaTionrnsgheaviantesoaihrcnrpnreeee.oitftrAnoTeteadhrrhs-leaiewsres,tenairatioCtiwhl'dtnesoeeyodrMuouetDrsfhltodeiteesthnticoebepnifesneooorid,enronatatenhhnesn.euooccTistensnieshsa"alsmceetifhrutsoiyeensetr judgment. 12 8 Decision, dated 19 May 2022, pp. 10-12, id. GDLSvI7b.5oa.eiRn,Jcdcu.id;i2esd1NPitBgoyeoJenaou.(n,SVpl2kydJl1eeaSo2l1ta)vef03s.Odt04chA5of81ef,g,9ai2PcGanM3ehc.dreRisalFrOi.y,pevNrGbp.2triioL.0gnuR.2iaeam.2s1sryN,0,Lvp9Go.2ap.60Gn..R24d1a125.7lC3.l,7Ne4-o7g1o.5Mo6.1L,,a1,tRJrd87rc.e7.h,Jc8PaGo3a1nr6.r9duRt,9nsa.16erVN0y.rsooM2hl.0.iap112r37.cv3.hc2Ji22tui06dn1,gg53eP1aVenJoeadplnalOusecarvotri.y,gLGa2sa0.rRL1ra.8afNn!cadoigt.iCan,1og0G. 9S.LR6ot4dc. 5.iNa,Plo4aJsru.Mtsn1taei3rcr8cseh8h7ip4- 9 10 11 12 1996. _-'\QI'0'/54

RESOLUTION CT A Case No. 9846 Page 4 of4 Considering the foregoing, the Court sees no reason to grant respondent's Motion. WHEREFORE, respondent's Motion for Reconsideration (Re: Decision Promulgated on 19 May 2022) is hereby DENIED for lack of merit. SO ORDERED. MARIARO WE CONCUR: ER~.UY Associate Justice a~~ -~-<- MA. BELEN M. RINGPIS-LIBAN Associate Justice