RELIV PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION RELIV PHILIPPINES, INC. , CTA Case No. 9842 Petitioner, Members: -versus- DEL ROSARIO ,P.J.,Chairperson, and COMMISSIONER OF INTERNAL MANAHAN, JJ. REVENUE, Respondent. Promulgated: oc ){- - - - - - - - - - - - - - - - - - RESOLUTION In a Resolution dated June 15, 2020, the Court directed petitioner to submit the originals or certified true copies of the following documents: 1. Certificate of Ta){ Delinquencies/Ta){ Liabilities; 2. Ta){ Amnesty Return on Delinquencies filed on November 5, 20 19 with Revenue District Office (RDO) No. 48; 3. Notice of Issuance of Authority to Cancel Assessment issued by BIR Regional Office 8-A, Collection Division dated January 2, 2020; 4. Authority to Cancel Assessment (ATCA); 5. Receipts of the BIR's Electronic Filing and Payment System (EFPS) for the compromise payments; 6. Ta){ payment deposit slips evidencing the ta){ amnesty payments. On October 2, 2020, petitioner filed its Compliance attaching therewith the following documents relative to its Manifestation with Motion to Withdraw (Petition for R eview dated May 28, 2 0 18) and Direct the CIR to Lift Warrants of Garnishment, to wit: 1. Certified True Copy of the Ta){ Amnesty Return on Delinquencies (BIR Form No . 118-DA) filed by petitioner on November 5, 2019 with Revenue District Office (RDO)

RESOLUTION CTA CASE No. 9842 No. 48, showing the payment of the amount of Php8,501 ,215.41; 2. Certified True Copy of the Notice of Issuance of Authority to Cancel Assessment (ATCA) signed by the Officer-in- Charge, Collection Division of Revenue Region No. 8A- Makati City, Benilda M. Nicosia; 3. Original Bureau of Internal Revenue (BIR) Certification signed by Revenue District Officer, Emmanuel S. Ferrer, Jr., certifying that the payments in the total amount of Php8,501,215.41 were verified and found included in the Integrated Tax System (ITS) database of the BIR. The Court TAKES NOTE of the Compliance filed by petitioner and hereby ADMITS the above listed documents. We now proceed to resolve petitioner's Manifestation with Motion to Withdraw (Petition for Review dated May 28, 2018) and Direct the CIR to Lift Warrants of Garnishment filed on January 10, 2020, without respondent's Comment/Opposition. 1 Upon a close scrutiny of the aforesaid documents submitted by petitioner, this Court finds them to be sufficient compliance with the Court's Resolution dated June 15, 2020. We quote the following relevant portions of the Notice of Issuance of Authority to Cancel Assessment signed by the Officer-in-Charge- Collection Division, Benilda M. Nicosia and submitted by petitioner as Annex "B" of its Compliance: "This is to inform you that the tax liabilities covered by the Tax Amnesty Return filed on October 14, 2019 for which a total of Php11,864,465.01 tax amnesty payment have been made, have already been cancelled through the approved Authority to Cancel Assessment (ATCA), xxx xxx xxx" WHEREFORE, premises considered, petitioner's Manifestation with Motion to Withdraw (Petition for Review dated May 28, 2018) and Direct the CIR to Lift Warrants of Garnishment is GRANTED. 1 Records Verification Notice dated February 27, 2020.

RESOLUTION CTA CASE No. 9842 Respondent Commissioner of Internal Revenue is hereby ORDERED to cancel/lift the following Warrants of Garnishment issued against petitioner, to wit: a. Warrant of Garnishment No. 2018-05-0200 dated May 21, 2018 addressed to Banco de Oro-Makati City; b. Warrant of Garnishment dated May 31, 2018 addressed to Banco de Oro- Makati City; and c. Warrant of Garnishment No. 2018-05-2020 dated May 21, 20 18 addressed to Bank of the Philippine Islands- Manila. Accordingly, this case is deemed CLOSED and TERMINATED. SO ORDERED. Presiding Justice c:Y~ ?-/k-..-4__ CATHERINE T. MANAHAN --._ Associate Justice