FIRST DIVISION
[G.R. No. 236339. April 18, 2018.]
TOLEDO POWER COMPANY, petitioner, vs.COMMISSIONER OF INTERNAL REVENUE, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, First Division, issued a Resolution datedApril 18, 2018which reads as follows:
"G.R. No. 236339 (Toledo Power Company v. Commissioner of Internal Revenue). — The motion for extension of time to file petition for review filed by petitioner Toledo Power Company is GRANTED. SDAaTC
The Court resolves to DENY the petition for failure to show that the Court of Tax Appeals (CTA) committed any reversible error in denying its petition. It is elementary that this Court is not a trier of facts and will not review the sufficiency of the evidence presented by the parties. More importantly, the CTA correctly held that petitioner cannot fault the certified public accountant (CPA) for failure to submit all the pertinent documents as evidence of its claim. Under Section 5 (b), Rule 12 of the Revised Rules of the CTA, 1 it is the party concerned which has the responsibility to pre-mark and submit to the court receipts, invoices, vouchers or other documents covering the said accounts or payment to be introduced in evidence. Section 3, Rule 13 further states that "[t]he submission by the independent CPA of pre-marked documentary exhibits shall be subject to verification and comparison with the original documents, the availability of which shall be the primary responsibility of the party possessing such documents and, secondarily, by the independent CPA. x x x"
WHEREFORE, premises considered, the petition is DENIED. The May 25, 2017 Decision and December 12, 2017 Resolution of the Court of Tax Appeals in CTA EB No. 1359 are AFFIRMED.
SO ORDERED." Sereno, C.J., on leave; De Castro, J., designated as Acting Chairperson of the First Division per Special Order No. 2540 dated February 28, 2018.
Very truly yours,
(SGD.) LIBRADA C. BUENAActing Division Clerk of Court
Footnotes
1. A.M. No. 05-11-07-CTA, November 22, 2005.