REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

Second Division
COURT CALENDAR FOR THURSDAY, MAY 11, 2023, 1:00 P.M.

VENUE: Second Division Courtroom, 2nd Floor, CTA Building II

PRESENT:

HON. ERLINDA P. UY Associate Justice / Chairperson

HON. JEAN MARIE A. BACORRO-VILLENA Associate Justice / Senior Member
HON. LANEE S. CUI-DAVID Associate Justice / Junior Member
ATTY. MA. VICTORIA P. DURAL Executive Clerk of Court II
MR. MARLON JOSEPH I. PINEDA Court Interpreter II
MS. NELLY G. DEL ROSARIO Executive Assistant IV
MS. MARIA VIRGINIA M. LEE Court Stenographer IV

I. CRIMINAL CASE:

1. People of the Philippines

versus CTA CRIM. CASE No. O-919
Best Outlet Trading Company, Jocelyn
C. Mariano and Merlinda C. Barroga

(For the continuation of the presentation of the evidence for the prosecution)

***with Judicial Affidavit of plaintiff’s witness, RO Leo S. Castillo, filed on October 4, 2022

PP: Asst. State Prosec. Christine Fatima V. Estepa (notified) DC: Atty. Johnlery O. Pugao (notified)
Atty. Myrna R. Santelices (notified)
Atty. Kristine Alma T. Cayabyab (notified) Accused: Jocelyn C. Mariano (notified)
Atty. Angelo Bilton C. Sy (notified) Merlinda C. Barroga (notified)
Atty. Sittie Fatima Rizhmeen A. Sinal-Talib (notified)
Atty. Atreja Rei B. Alvarez (notified)
Atty. Rowell B. Vicente (notified)
Atty. Paul Villareal (notified)
Calendar
May 11, 2023
Page 2 of 4

II. CIVIL CASES:

1. Nike Philippines, Inc.

versus CTA CASE No. 11121
Commissioner of Internal Revenue

(Hearing to determine whether respondent's collection enforcement action may jeopardize the
interest of the government and/or the taxpayer, pursuant to the Resolution of
the Court dated April 20, 2023)

***with petitioner’s Compliance (Sworn Statement of Ms. Ma. Clarissa Carangal) filed on May 5, 2023
***with petitioner’s Motion to Lift Warrant of Garnishment with Issuance of the Writ of Preliminary
Injunction, filed on May 5, 2023

PC: Atty. Ronald V. Bernas (notified) RC: Atty. Dorothy Joy A. Cay-An (notified)
Atty. Alexander O. Ner (notified)
Atty. Roberto Romalio G. Reyes (notified)
Atty. Jonas Josh Florentino C. Cabochan (notified)

2. Noatum Logistics Philippines, Inc. (formerly

MIQ Logistics Philippines, Inc.)
versus CTA CASE No. 10867
Commissioner of Internal Revenue

(FOR PRE-TRIAL – Assessment Case)

***with petitioner’s Pre-Trial Brief filed on March 14, 2023

***with Judicial Affidavit of petitioner’s witness, Nelia N. Ecija, filed on May 26, 2022
***with petitioner’s Secretary’s Certificate, attached to Petition for Review, filed on May 26, 2022

***with respondent’s Pre-Trial Brief filed on March 1, 2023

***with Judicial Affidavit of respondent’s witness, RO Ragelyn RC. Dicta, filed on August 9, 2022
***with respondent’s Special Power of Attorney, attached to Pre-Trial Brief, filed on March 1, 2023

***As per Order of the Court dated March 2, 2023, both counsels were given sixty (60) days from
March 2, 2023 to submit the approved Compromise Agreement, together with the necessary
requisites for the judicial approval thereof.
***As of date, parties have not yet filed their approved Compromise Agreement.

PC: Atty. Garth F. Castañeda (notified) RC: Atty. Wilmer B. Dekit (notified)
Atty. Albert G. Cukingnan, Jr. (notified) Atty. Fely Rose R. Daganta (notified)
Atty. Diane Margaret V. Uy (notified)
Calendar
May 11, 2023
Page 3 of 4

3. Novartis Healthcare Philippines, Inc.

versus CTA CASE No. 10900
Commissioner of Internal Revenue

(For the hearing of petitioner’s Motion to Commission ICPA)

***with Judicial Affidavit of petitioner’s proposed ICPA, Enrico T. Pizarro, filed on March 24, 2023
***As of date, petitioner has not yet filed its Motion to Commission ICPA.

PC: Atty. Pierre Martin D. Reyes (notified) RC: Atty. Niki Beryl B. Dela Cruz (notified)
Atty. Jared Cecillo C. Vicencio (notified) Atty. Mark Joey S. Lucero (notified)
Atty. Jose Emilio M. Teves (notified) Atty. Karl Kenny M. Ramo (notified)
Atty. Danneth Gian P. Lat (notified)

4. Air Drilling Associates Pte Ltd.

versus CTA CASE No. 10944
Commissioner of Internal Revenue

(For the hearing of petitioner’s Motion to Commission ICPA filed on March 9, 2023)

***with Judicial Affidavit of petitioner’s proposed ICPA, Atty. Adan T. Delamide, filed on
March 9, 2023

PC: Atty. J. Carlito M. Montenegro (notified) RC: Atty. Jonelle Elline A. Magalong (notified)

5. Mega Precision Corporation

versus CTA CASE No. 10482
Hon. Rey Leonardo B. Guerrero, in his
capacity as the Commissioner of Customs

(For the presentation of the evidence for the petitioner)

***with Amended Judicial Affidavit of petitioner’s witness, Sherry C. Sy, filed on August 2, 2022

PC: Atty. Benjamin A. Moraleda, Jr. (notified) RC: Assoc. Sol. Gen. Gilbert U. Medrano (notified)
Assoc. Sol. Lanz Aidan L. Olives (notified)
Calendar
May 11, 2023
Page 4 of 4

6. Master Sports Corporation

versus CTA CASE No. 10490
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Crisostomo Consul, filed on March 22, 2023

PC: Atty. Nicollo Emmanuel J. Padilla (notified) RC: Atty. Anna Alyzza C. Antonio (notified)
Atty. John Philip C. Siao (notified) Atty. Raul S.J. De Guzman (notified)
Atty. Greg Joseph SJ. Tiongco (notified) Atty. Mary Antonette M. Yu (notified)
Atty. Froilan A. Magpantay (notified)

7. SCG Marketing Philippines, Inc.

versus CTA CASE No. 10776
Commissioner of Internal Revenue

(For the continuation of the presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Junnel L. Morcilla, filed on September 21, 2022

PC: Atty. Neith T. Vigo (notified) RC: Atty. Yvette C. Tenefrancia (notified)

8. National Reinsurance Corporation

of the Philippines
versus CTA CASE No. 10791
Commissioner of Internal Revenue

(For the initial presentation of the evidence for the petitioner)

***with Judicial Affidavit of petitioner’s witness, Jose Luis M. Yupangco, filed on February 28, 2022
***with petitioner’s Motion to Schedule Another Commissioner’s Hearing filed on April 24, 2023

PC: Atty. Lawrence C. Biscocho (notified) RC: Atty. Michael Kevin P. Bayona (notified)
Atty. Jericho D. Valencia (notified)
Atty. A.J. John Carbonell (notified)

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