Donato C. Cruz Trading Corp. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 2573. January 10, 2024.] (C.T.A. Case No. 9721) DONATO C. CRUZ TRADING CORP. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION RINGPIS-LIBAN , J p : This resolves Petitioner's "Motion for Reconsideration" 1 filed through registered mail on August 16, 2023, with Respondent's "Comment/Opposition (To Motion for Reconsideration dated 16 August 2023)" 2 filed on October 31, 2023 via email. aScITE Petitioner's Motion for Reconsideration prays for the reversal of the Decision promulgated on July 25, 2023 and the cancellation of the assessments issued by Respondent against it. The dispositive portion of the Decision promulgated by this Court on July 25, 2023 reads: " WHEREFORE , premises considered, the Petition for Review filed with the Court En Banc on March 04, 2022 is DENIED for lack of merit. Accordingly, the March 19, 2021 Decision and February 07, 2022 Resolution in CTA Case No. 9721 are AFFIRMED . SO ORDERED. " 3 In its Motion for Reconsideration, Petitioner contends that while decisions of the Court of Tax Appeals do not constitute precedent, the case of Kerry Food Ingredients Cebu, Inc. v. Commissioner of Internal Revenue 4 should be considered persuasive especially considering that its ratio decidendi was cited in the subsequent case of Pilipinas Shell Petroleum v. Commissioner of Customs . 5 Likewise, Petitioner avers that Revenue Memorandum Circular (RMC) No. 44-2007 is a legislative rule, not merely interpretative. Thus, Respondent should inform Petitioner of the same. Otherwise, any assessment should be cancelled and set aside. We resolve to deny Petitioner's Motion for Reconsideration for lack of merit. The arguments raised by Petitioner in his motion are mere recapitulation of the arguments he has raised in his Petition for Review filed with this Court. In addition, these issues have been amply considered, weighed and resolved in the Decision promulgated on July 25, 2023. Thus, We shall not belabor, in this Resolution, to repeat the disquisitions made therein. DETACa In sum, the Court En Banc finds no cogent reason to overturn the March 19, 2021 Decision and February 07, 2022 Resolution of the Second Division. WHEREFORE , premises considered, Petitioner's "Motion for Reconsideration" is DENIED for lack of merit. SO ORDERED. (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice Roman G. del Rosario, P.J., Catherine T. Manahan, Jean Marie A. Bacorro-Villena, Maria Rowena Modesto-San Pedro, Marian Ivy F. Reyes-Fajardo, Lanee S. Cui-David, Corazon G. Ferrer-Flores and Henry S. Angeles, JJ. , concur. Footnotes 1. Rollo , pp. 120-127. 2. Id. , 133-139. 3. Id. , Decision dated July 25, 2023, p. 112. 4. CTA Case No. 8593, February 09, 2016. 5. CTA EB Case Nos. 1003 and 1007 (CTA Case No. 8004), September 05, 2016.