COMMISSIONER OF INTERNAL REVENUE v. SONOMA SERVICES, INC.

Republic of the Philippines COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 1357 REVENUE, (CTA Case No. 8639) Petitioner, Present: -versus- DEL ROSARIO, P.J., CASTANEDA, JR. SONOMA SERVICES, INC., BAUTISTA Respondent. UY CASANOVA FABON-VICTORINO MINDARO-GRULLA RINGPIS-LIBAN, and MANAHAN I JJ. Promulgated: MAR 28 2017 ~� x----------------------------------------------------- -----x RESOLUTION MINDARO- GRULLA, J.: This resolves petitioner's "Motion for Reconsideration" of the Decision dated January 30, 2017 of this Court en bane, the pertinent portion of which states: "[T]here is no basis to claim that respondent failed to present documents whereby the income payments related to the claimed creditable withholding taxes may be traced and confirmed. Accordingly, finding no reversible error, the Court En Bane finds no cogent reason or justification to disturb the conclusions reached by the CTA Third Division. WHEREFORE premises considered, the petition is DENIED for lack of merit. The Decision of the Third Division of this Court in CTA Case No. 8639, promulgated on April 15, 2015 and its Resolution promulgated on August 28, 2015, are AFFIRMED. No pronouncement as to costs." SO ORDERED."

Commissioner of Internal Revenue vs. Sonoma Services Inc. Page 2 of 2 CTA EB No. 1357 (CTA Case No. 8639) RESOLUTION In assailing this Court's Decision, petitioner again alleged without basis that respondent failed to present the necessary documents related to the claimed creditable withholding taxes on which it may be traced and confirmed. Such allegation has no basis in fact and has no merit. We found that respondent indeed complied with the requirements for claiming for refund of excess and unutilized Creditable Withholding Tax (CWT). The Court already examined and fully discussed such findings, not only in the Third Division's Decision dated April 15, 2015 and its Resolution, dated August 28, 2015 but also by this Court en bane's Decision dated January 30, 2017. WHEREFORE, premises considered, petitioner's "Motion for Reconsideration" is hereby DENIED for lack of merit. SO ORDERED. ~N-1\A~ .. b~ CIELITO N. MINDARO-GRULLA Associate Justice WE CONCUR: ROMAN G. DE ROSARIO Presiding Justice Q~~C-~-d.J 9,. LOVELL (.BAUTISTA Associate Justice Jl1ANITO C. CASTANED'A, JR. Associate Justice CAESA~CASANOVA Associate Justice ER~AP' . UV ~" ~ d '"'- Associ e Justice MA. BELEN M. RINGPIS-LIBAN A . FABON-VICTORINO Associate Justice A ~� ]\/fft?h1~ CATHERINE T. MANAHAN Associate Justice