Commissioner of Internal Revenue v. Systems Technology Institute, Inc.

EN BANC [C.T.A. EB CASE NO. 1050. May 25, 2015.] (C.T.A. Case No. 7984) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs. SYSTEMS TECHNOLOGY INSTITUTE, INC. , respondent . RESOLUTION On April 21, 2015, petitioner filed his "Motion for Reconsideration (Re: Decision dated 24 March 2015)" asking the Court En Banc to reconsider its Decision dated March 24, 2015 on the following grounds: 1. Withholding tax is not an internal revenue tax but is only a system used to collect income tax in advance, thus, the period within which to assess finds no application in the present case; 2. Assuming without conceding that the period within which to assess finds application in the case at hand, respondent is estopped from assailing the validity of the waivers with respect to the assessments; 3. The waivers of defense of prescription under the statute of limitation are not bilateral but unilateral acts of respondent; and 4. Assuming for the sake of argument that the waiver is a bilateral agreement, then such waivers of defense of prescription under the statute of limitation should bind both contracting parties. Respondent is ORDERED to file her Comment to petitioner's Motion for Reconsideration within fifteen (15) days from receipt of this Resolution. SO ORDERED . AIDSTE 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 .