COMMISSIONER OF INTERNAL REVENUE v. MERIAL PHILIPPINES INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 1398 REVENUE, (CTA Case No. 8370) Petitioner, Present: -versus- DEL ROSARIO, P.J.) CASTANEDA, JR., BAUTISTA, UY, CASANOVA, FABON-VICTORINO, MINDARO-GRULLA, RINGPIS-LIBAN, and MANAHAN,JJ. MERIAL PHILIPPINES,INC. p romulgated: AUG 23 2017 Respondent. ,8/ ~T//. ~ � -~ - X------ - - - -- - -- - - - - - - - - - - - - - - - - - - -- - -- -- - - - - - - -- -X RESOLUTION RINGPIS-LIBAN, .L: This resolves Petitioner's "Motion for Reconsideration (Decision of 09 May 2017)" filed on June 07, 20171 seeking to set aside the Decision2 promulgated on May 09, 2017 (Assailed Decision). In response thereto, Respondent flied its "Comment/Opposition (To the Motion for Reconsideration)"3 on July 31, 2017 . The dispositive portion of the Assailed Decision reads as follows~ 1 Rollo, pp. 115-126. 2 Id. at pp. 92-100. 3 Id. at pp. 130-135.

RESOLUTION erA EB NO. 1398 (erA Case No. 8370) WHEREFORE, premises considered, the Court hereby DENIES the Petition for Review for lack of merit. The Amended Decision dated August 26, 2015 of the First Division in CTA Case No. 8370 is hereby AFFIRMED.4 After a careful consideration and evaluation of the parties' respective arguments, the Court finds that the arguments raised in Petitioner's Motion for Reconsideration are mere rehash of Petitioner's arguments in his Petition for Review, and have already been amply discussed, passed upon and considered by this Court in the Assailed Decision sought to be reconsidered. Petitioner's arguments constitute neither compelling nor cogent reason to modify, much less reverse the Decision dated May 09, 2017. Thus, the Court finds no cogent reason to modify or reverse the Assailed Decision. WHEREFORE, premises considered, Petitioner Commissioner of Internal Revenue's "Motion for Reconsideration (Decision of 09 May 2017)" flied on June 07, 2017" is hereby DENIED for lack of merit. SO ORDERED. Qb.JI, ~ -l '-- ' MA. BELEN M. RINGPIS-LIBAN Associate Justice WE CONCUR: Presiding Justice J~iTB'c~c~IilJR. LOVEiR. BAUTISTA Associate Justice Associate Justice 4 !d. at p. 100.

RESOLUTION CAES~ANOVA CTA EB NO. 1398 (CTA Case No. 8370) Associate Justice .... ERL~.UY Associate Justice ESPE (On Official Business) ssociate Justice CIELITO N. MINDARO-GRULLA Associate Justice ~'7-~ CATHERINE T. MANAHAN Associate Justice