Philippine Aerospace Development Corp. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 1035. May 25, 2015.] (C.T.A. Case No. 7830) PHILIPPINE AEROSPACE DEVELOPMENT CORPORATION , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION On April 22, 2015, petitioner filed his "Motion for Reconsideration (of the 11 March 2015 Decision)" asking the Court En Banc to reconsider its Decision dated March 11, 2015 on the ground that the Special First Division's Decision and Resolution did not consider significant facts that have obvious effects on the computation of the tax liability of petitioner, and did not apply properly Section 249 of the NIRC, especially with respect to the following: 1. Expenses for purchase of Rolls Royce parts; 2. Petitioner's use of the actual receipt method; 3. Withholding tax that was paid by way of attorney's fees, consultants, repairs and maintenance, labor, security and advertising, salaries and wages, and purchase of service parts; 4. Reimbursement for shared expenses such as share on electricity and water consumption which is not subject to VAT; 5. Dispositions not in the ordinary course of business; and 6. Simultaneous deficiency and delinquency interests. Respondent is ORDERED to file her Comment to petitioner's Motion for Reconsideration within fifteen (15) days from receipt of this Resolution. SO ORDERED . AaCTcI Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas and Ma. Belen M. Ringpis-Liban, JJ., concur.