COMMISSIONER OF INTERNAL REVENUE v. SAN MIGUEL CORPORATION

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 1274 REVENUE, (CT:\ Case Nos . 7953 & 7973) Petitioner, Present: DEL ROSARIO, PJ, CASTANEDA, JR. , BAUTISTA, - versus - UY, CASANOVA, FABON-VI CTORIN0, M I N D A R O - G R U LLA, RINGPIS-LIBAN, and M A N A H A N ,JJ. SAN MIGUEL CORPORATION and SAN MIGUEL BREWERY Promulgated: INC., A Subsidiary of San Miguel Corporation, JUN 14 2017 Respondenrs. o?.'<S'(:_A. iJf= --- - X- - - - - - - - - - - - - - - - - - - - - - - - - - - --- - - --- - - - - - - - - - - -X RESOLUTION RINGPIS-LIBAN, .[.: This resolves Petitioner's "~ l otion for Reconsideration (Re: Decision dated :'\ovembcr 28, 2016)" 1 filed on December 27,2016 seeking to set aside the Decision2 promulgated o n November 28, 2016 (assailed decision). 1n response thereto, Respondents filed their " Comment on the Petitioners' 0lotion for Reconsideration . . .dated December 22, 20161sicl )"' on .\pril II , 201 7. ~ 1 Docket, pp. 308-327. 2 Id. at pp . 272-307 . 3 Id . at pp. 337-39 5.

RESOLUTION CTA EB No. 1274 The dispositive portion of the assailed decision reads as follows: WHEREFORE, premises considered, the Court hereby DENIES the instant Petition. The Decision dated November 26,2014 and the Resolution dated February 6, 2015 of the Second Division are hereby AFFIRMED.4 After a careful consideration and evaluation of the parties' respective arguments, the Court agrees with Respondents and finds that the issues and arguments raised in Petitioner's Motion for Reconsideration have already been amply discussed, passed upon and considered by this Court in the Decision sought to be reconsidered. Petitioner's arguments constitute neither compelling nor cogent reason to modify, much less reverse our Decision dated November 28, 2016. As stated in the assailed decision, the Court has consistently confirmed in its rulings that "San Mig Light" is a new brand and not a variant of an existing brand, vzz. 1. Commissioner ofInternal Revenue v. San Miguel Brewery, Inc., aSubsidiary ofSan Miguel Corporation, CTA EB No. 1292, September 28, 2016; 2. Commissionerofinternal Revenue v. San Miguel Brewery, Inc., a Subsidiary ofSan Miguel Corporation, CTA EB No. 1279, November 26, 2015; 3. Commissioner of Internal Revenue v. San Miguel Corporation, CTA EB No. 873, October 24, 2012; 4. Commissioner of Internal Revenue v. San Miguel Corporation, CTA EB No. 755, September 20, 2012; and 5. San Miguel Brewery, Inc., a Subsidiary of San Miguel Corporation v. Commissioner of Internal Revenue, CTA Case No. 8209, September 12, 2014. 5 As aptly pointed out by the Respondents, the Supreme Court had recently issued a decision on January 25, 2017 which affirmed the decisions and resolutions of the Court in CTA EB No. 755 and CTA No. 873.6 Thus, the Court finds no cogent reason to modify or reverse the assailed Decision~ 4 Id. at p. 286. 5 Id. at p. 285. 6 Commissioner of Internal Revenue v. San Miguel Corporation, G.R. Nos. 205045 & 205723, January 25, 2017.

RESOLUTION CTA EB No. 1274 WHEREFORE, premises considered, Petitioner Commissioner of Internal Revenue's "Motion for Reconsideration (Re: Decision dated November 28, 2016)" is hereby DENIED for lack of merit. SO ORDERED. ~- MA. BELEN M. RINGPIS-LIBAN Associate Justice WE CONCUR: 5l~~ C-~~"~. Presiding Justice JUANITO c. CASTANEDK,'JR. LOVELLr.BAUTISTA Associate Justice Associate Justice , ER~.UY Associate Justice (On Official Business) . PABON-VICTORINO CAESAR A. CASANOVA ~�7~~-- Associate Justice CATHERINE T. MANAHAN luLt N.M~~-C~ Associate Justice CIELITO N. MINDARO-GRULLA Associate Justice