SOLID-ONE MILLS, PHILS., INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY EN BANC SOLID-ONE MILLS, PHILS., CTA EB NO. 1234 INC., (CTA Case No. 8507) Petitioner, - versus - COMMISSIONER OF CTA EB NO. 1235 (CTA Case No. 8507) INTERNAL REVENUE, Present: Respondent. x----------- --------------------------- -x COMMISSIONER OF INTERNAL REVENUE, Petitioner, - versus - DEL ROSARIO I P.J., CASTANEDA, JR., BAUTISTA, UY, CASANOVA, FASON-VICTORINO, MINDARO-GRULLA, and RINGPIS-LIBAN, JJ. SOLID-ONE MILLS, PHILS., Promulgated: INC., Respondent. DEC 09 2016 ~ n-... x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~ ~- X RESOLUTION Fabon-Victorino, J.: Before the Court En Bane is the Motion for / Reconsideration (Re: Decision dated 10 August 2016) 1 filed 1 En Bane docket, pp. 123-133 .

RESOLUTION CTA EB NOS. 1234 & 1235 Page 2 of3 by Commissioner of Internal Revenue (CIR) on September 13, 2016, assailing the Decision2 promulgated on August 10, 2016, the dispositive portion of which reads: WHEREFORE, the Petitions for Review filed on October 31, 2014 and November 3, 2014 by Solid-One Mills, Phils., Inc. and the Commissioner of Internal Revenue, respectively, are hereby DENIED for lack of merit. Accordingly, the assailed Decision and Resolution dated May 29, 2014 and September 23, 2014, respectively, are AFFIRMED. SO ORDERED. The assailed Decision sustained the ruling of the Court in Division ordering the cancellation of the Formal Letter of Demand (FLD) and Final Assessment Notices (FAN) No. 59/2003 dated May 31, 2007, assessing Solid-One Mills, Phils., Inc. (SMPI) for alleged deficiency value-added tax (VAT), expanded withholding tax (EWT) and compromise penalties for taxable year 2003, in the total amount of P12,800,114.98, as well as the Notice of Tax Lien, the Warrant of Distraint and/or Levy (WDL), and the Warrants of Garnishment, all dated June 7, 2012. As grounds for his motion, the CIR asserts that: I. The Honorable Court erred in ruling that the right of petitioner (CIR) to enforce collection had prescribed. II. The running of the prescriptive period for collection was suspe-nded when respondent (SMPI) requested for reinvestigation and filed a protest with the petitioner. III. Withholding tax assessments, being penalties and not taxes, are not covered by the period of limitation prescribed in Section 203 of the NIRC. 2 En Bane docket, pp. 98-119.

RESOLUTION CTA EB NOS. 1234 & 1235 Page 3 of3 On the ground that: (1) the motion is pro forma being a mere reiteration of CIR's arguments in his previous pleadings filed with the Court; and (2) that no new or substantial arguments were raised in the CIR's motion, petitioner SMPI prays for the denial of the motion. It is so patent that all issues raised in the motion have already been determined and passed upon, first by the Court in Division and subsequently on appeal by the Court En Bane. There are no substantial arguments raised to warrant the reversal of the assailed Decision. WHEREFORE, the Motion for Reconsideration filed by the Commissioner of Internal Revenue is hereby DENIED, for lack of merit. SO ORDERED. R. FABON-VICTORINO We Concur: Presiding Justice (On Leave)_ (On Leave) JUANITO C. CASTANEDA, JR. LOVELL R. BAUTISTA Associate Justice Associate Justice Cu,ut; N.M~~-~~ CAESAR A. CASANOVA Associate Justice CIELITO N. MINDARO-GRULLA Associate Justice ~. ~ 4' ' - MA. BELEN RINGPIS-LIBAN Associate Justice