COMMISSIONER OF INTERNAL REVENUE v. WATERFRONT MACTAN CASINO HOTEL, INC.

REPUBLIC OF THE PHILIPPINES Court ofTax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTAEB N0.1060 REVENUE, (CTA Case No. 8222) Petitioner, Present: -versus- Del Rosario, P.J. Castaneda, Jr., Bautista, Uy, Casanova, Fa bon-Victorino, Mindaro-Grulla, Cotangco-Manalastas, and Ringpis-Liban, Jl. WATERFRONT MACTAN CASINO Promulgated: HOTEL, INC., FEB 09 2016 .2 .' /J>~.,.,.. . --------------------RE_S_ Respondent. X O_i_U-Ti_O_N----------~ X BAUTISTA, J: For resolution is petitioner's "Motion for Reconsideration" filed on October 7, 2015; without respondent's comment despite due notice. On September 15, 2015, the Court promulgated a Decision, disposing of the case as follows: WHEREFORE, premises considered, the Petition for Review is hereby DENIED. Accordingly, the Decision

RESOLUTION CTA EB NO. 1060 Page 2 of3 dated May 31, 2013 and the Resolution dated August 23, 2013 are hereby AFFIRMED. SO ORDERED. On October 7, 2015, petitioner filed the subject Motion for Reconsideration, which alleges that respondent's protest failed to conform to the form and manner prescribed by Section 3.1.5 of Revenue Regulations No. 12-99; and that petitioner is not required to identify the documents to be submitted by respondent in support of its protest. On November 6, 2015, the Court issued a Resolution ordering respondent to file its comment within ten (10) days from receipt thereof. On January 14, 2016, the Judicial Records Division issued a Records Verification Report stating that respondent failed to file its comment on petitioner's Motion for Reconsideration. After a careful study of the arguments raised by petitioner, the Court finds no merit in her Motion for Reconsideration since it was a mere reiteration of the allegations in the Memorandum1 which were already passed upon and fully considered by the Court En Bane in its September 15,2015 Decision. Consequently, petitioner's "Motion for Reconsideration" 1s hereby DENIED for lack of merit. SO ORDERED. LOVELL . BAUTISTA Associate Justice 1 Petitioner adopted her arguments in the Petition for Review as her Memorandum per "Manifestation" filed on July 11, 2015.

RESOLUTION CTA EB NO. 1060 Page3of3 WE CONCUR: ROSARIO Presiding Justice ~ Cc. C�ACS2TTA-N~"E"D�4\Q; JR. ERL~P.UY JtfANITO Associate Justice Associate Justice . FABON-VICTORINO CAESA~ANOVA Associate Justice ~ N.M~-Gtwi4 L:z/~~~~ AMELI�~O~~NGCO-MANALASTAS CIELITO N. MINDARO-GRULLA Associate Justice Associate Justice MA. BELEN M. RINGPIS-LIBAN Associate Justice