TOLEDO POWER COMPANY v. COMMISSIONER OF INTERNAL REVENUE (consolidated with CTA Case Nos. 8512, 8547 & 8596)

REPUBLIC OF THE PHILI PPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION TOLEDO POWER COMPANY, CTA CASE NOS. 8450,8 512, Petitioner, 8547 & 8596 - versus- Members: CASTANEDA, JR., Chairperson, and MI NDARO-G RU LLA, 11. COMMISSIONER OF Promulgated : OCT 0 3 1018 /O:cf!;IM ~ INTERNAL REVENUE, Respondent. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - l- - - - - - - - X RESO LUTION For this Court's resolution is petitioner's Omnibus Motion for Reconsideration with Motion for Clarification and Motion to Defer the Filing of Memorandum, filed on August 9, 2018, without respondent's comment despite notice as per Records Verification dated September 11, 2018. Petitioner seeks the admission of Exhibits "CCC-14", "CCC-24", "CCC-25", and "CCCC-2" and explains that the discrepancies in the Supplemental Formal Offer of Evidence, filed on February 20, 2018, as noted by the Court in its Resolution dated July 20, 2018, were due to typographical error in their corresponding serial numbers and receipt numbers. Petitioner further moves for a clarification on whether the enumerated exhibits on the first paragraph of the July 20, 2018 Resolution are admitted. Acting on petitioner's instant motion, the Court NOTES the re- offer of petitioner's Exhibits "CCC-14"I "CCC-24 "I "CCC-25"I and

RESOLUTION CTA CASE NOS. 8450, 8512, 8547 & 8569 "CCCC-2" adopting the correct description of the document as marked and identified. With regard to the first paragraph of the July 20, 2018 Resolution, the Court CLARIFIES that the exhibits enumerated therein are admitted, including the above corrected exhibits. Hence, the Court ADMITS Exhibits "CCCC-9-a" "CCCC-10-a" "CCCC- ' 1 12-a", "CCCC-14-a"1 "CCCC-16-a"' "CCCC-18-a"1 "CCCC-19- a, 1 "CCCC-20-a"1 "CCCC-21-a"1 "CCCC-22-a"1 "CCCC-27-a"1 "CCCC-29-a" "CCCC-30-a" "CCCC-31-a" "CCCC-32-a" 1 1 ' 1 "CCCC-34-a", "CCCC-35-a", "DODD-S", "DDDD-5-1", "DDDD- 6, 1 "DDDD-6-1"1 "CCC-14"f "CCC-15"I "CCC-16"1 "CCC-20"I "CCC-21", "CCC-22", "CCC-24", "CCC-25", "CCC-28", "CCC- 30", "CCC-31", "CCC-32", "CCC-33", "CCC-34", "CCC-35", "CCC-36" "CCC-37" "CCC-38" "CCC-39" "CCC-40" "CCC-'f f f I 41"I "CCC-42"I "CCC-43"I "CCC-44"I "CCC-45"I "CCC-46"1 "CCC-47" "CCC-49" "CCC-50" "CCC-51" "CCCC-1" "CCCC-'I f I I 2"f "CCCC-3"f "CCCC-4"I "CCCC-5"I "CCCC-6"f "CCCC-7"1 " CCCCCCCC--81"3' "CCCC-9" "CCCC-10" """"CCCCCCCCCCCCCCCC----11221616""""' ''I """"CCCCCCCCCCCCCCCC----12122277""""'''f " ""CCCCCCCC--1149' ""' "CCCC-15'" " CCCC-18 """''I "CCCC-24"'f ' " CCCC-23 "CCCC-20"' I " CCCC - 2 5 " "CCCC-28"f "CCCC-29"I "CCCC-30"f "CCCC-31"f "CCCC-32"1 "CCCC-33"f "CCCC-34"I "CCCC-35"f "DDDD-1"f "DDDD-2"f "DDDD-3", and "DDDD-4", subject to this Court's final evaluation and/or appreciation of their purposes, materiality, relevancy and probative value to the issues involved in this case. WHEREFORE, petitioner's Omnibus Motion for Reconsideration with Motion for Clarification is GRANTED. Accordingly, the parties are GIVEN a period of thirty (30) days from receipt hereof, within which to file their respective memoranda. Upon receipt thereof, or lapse of the period given, petitioner's Motion for Reconsideration and respondent's Motion for Partial Reconsideration Re: Decision dated 9 June 2017 shall be deemed submitted for resolution. SO ORDERED. �2 (! a...Y-~ ~ ~ W- M~- ~ JUANftO C. ,CASTANEDA, jR. CIELITO N. MINDARO-GRULLA Associate Justice Associate Justice