REPUBLIC OF THE PHILIPPINES
Court of Tax Appeals
Quezon City
FIRST DIVISION
COURT CALENDAR FOR TUESDAY, JANUARY 21, 2025, AT 9:00 A.M.
HEARING IN OPEN COURT
PRESENT:
HON. JEAN MARIE A. BACORRO-VILLENA Associate Justice/Acting Chairperson
HON. LANEE S. CUI-DAVID Associate Justice/Member
ATTY. MARGARETTE Y. GUZMAN Executive Clerk of Court III
MS. SHERYL C. FERRAN Court Stenographer III
MS. ALYSSA KRISTINE D. LUNA-CUEVO Interpreter II
ON LEAVE: HON. ROMAN G. DEL ROSARIO
MOTION/TRIAL:
1. DIGITAL SERVICES CAMBRIDGE LIMITED
ROHQ
versus CTA Case No. 11405
COMMISSIONER OF INTERNAL REVENUE
• Petitioner’s Motion for Commissioning of Independent Certified Public Accountant filed on August 27,
2024; with attached Judicial Affidavit of Emmanuel Y. Mendoza executed on August 22, 2024.
(For the initial presentation of petitioner’s evidence)
- For the testimonies of:
1. Mr. Ronaldo R. Mañalac with Judicial Affidavit of Ronaldo R. Mañalac executed on February 13, 2024,
attached to the Petition for Review filed on February 15, 2024; Supplemental Judicial Affidavit of Ronaldo
R. Mañalac executed on July 4, 2024, attached to petitioner’s Motion for Leave to File and Admit the
Attached Reply filed on July 5, 2024;
2. Ms. Sheena Marie Selerio with Judicial Affidavit of Sheena Marie Selerio executed on July 4, 2024,
attached to petitioner’s Motion for Leave to File and Admit the attached Reply filed on July 5, 2024; and
3. Ms. Eva Christine V. Naparan with Judicial Affidavit of Eva Christine V. Naparan executed on July 4,
2024, attached to petitioner’s Motion for Leave to File and Admit the attached Reply filed on July 5, 2024;
and
4. Ms. Catriona Ann Sheret with Judicial Affidavit of Catriona Ann Sheret executed on August 22, 2024,
attached to petitioner’s Submission filed by petitioner on even date.
PC: Atty. Diana Elaine B. Bataller (notified) RC: Atty. Ayesha Hania B. Guiling-Matanog (notified)
Atty. Joel Adrian C. Alarde (notified)
Calendar – First Division
January 21, 2025
Page 2 of 4
TRIAL:
2. FRANKLIN BAKER COMPANY OF THE
PHILIPPINES
versus CTA Case No. 10941
COMMISSIONER OF INTERNAL REVENUE
(For the initial presentation of respondent’s evidence)
- For the testimony of Revenue Officer Jan Kevin S. Bautista with Judicial Affidavit (of Jan Kevin S.
Bautista) executed on September 16, 2022, attached to Offer of Testimonial Evidence in respondent’s
Answer filed on September 16, 2022.
PC: Atty. Paulo T. Villareal (notified) RC: Atty. Clarissa J. Virtudes-Babaran (notified)
3. HELIX RESOURCES AND DEVELOPMENT
CORPORATION (formerly HOLCIM RESOURCES
AND DEVELOPMENT CORPORATION)
versus CTA Case No. 10978
COMMISSIONER OF INTERNAL REVENUE
(For the initial presentation of respondent’s evidence)
- For the testimonies of:
1. Revenue Officer Mohammad Ali Rodi with Judicial Affidavit of Mohammad Ali Rodi subscribed on
December 1, 2022, posted by respondent on December 1, 2022; and
2. Revenue Officer Rodjyl Joseph Arboleda with Judicial Affidavit of Rodjyl Joseph Arboleda subscribed on
December 1, 2022, posted by respondent on December 1, 2022.
PC: Atty. Aziza Hannah A. Bacay (notified) RC: Atty. Anna Karenina S. Pabrua (notified)
Atty. Keanu P. Castañeda (notified)
COMMISSIONER’S HEARING:
1. MICHAEL S. VELOSO
versus CTA Case No. 11484
COMMISSIONER OF INTERNAL REVENUE
(For the marking of petitioner’s exhibits)
PC: Atty. Gregorio B. Austral (notified) RC: Atty. Angelina Rayanna O. Mapagu (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 1:30 p.m.)
Calendar – First Division
January 21, 2025
Page 3 of 4
2. MICHAEL S. VELOSO
versus CTA Case No. 11484
COMMISSIONER OF INTERNAL REVENUE
(For the marking of respondent’s exhibits)
PC: Atty. Gregorio B. Austral (notified) RC: Atty. Angelina Rayanna O. Mapagu (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 2:00 p.m.)
3. PAYNAMICS TECHNOLOGIES, INC.
versus CTA Case No. 11496
COMMISSIONER OF INTERNAL REVENUE
(For the marking of petitioner’s exhibits)
PC: Atty. Gregorio B. Austral (notified) RC: Atty. Angelina Rayanna O. Mapagu (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 2:30 p.m.)
4. PAYNAMICS TECHNOLOGIES, INC.
versus CTA Case No. 11496
COMMISSIONER OF INTERNAL REVENUE
(For the marking of respondent’s exhibits)
PC: Atty. Gregorio B. Austral (notified) RC: Atty. Angelina Rayanna O. Mapagu (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 3:00 p.m.)
PRELIMINARY CONFERENCE:
5. PEOPLE OF THE PHILIPPINES
versus CTA Case No. O-1186
RICARDO YADAO IDOZ, ROMMEL SALAC FIESTA, and
BONIFACIO TAPANG BAUTISTA
(For the marking of plaintiff’s exhibits)
PC: Prosecution Atty. Jesus Victor B. Valdez (notified) AC: Atty. Romar B. Cambri (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 2:30 p.m.)
Calendar – First Division
January 21, 2025
Page 4 of 4
6. PEOPLE OF THE PHILIPPINES
versus CTA Case No. O-1186
RICARDO YADAO IDOZ, ROMMEL SALAC FIESTA, and
BONIFACIO TAPANG BAUTISTA
(For the marking of accused’ exhibits)
PC: Prosecution Atty. Jesus Victor B. Valdez (notified) AC: Atty. Romar B. Cambri (notified)
(Before Atty. Margarette Y. Guzman, Executive Clerk of Court III, at 3:00 p.m.)
ATTY. MARGARETTE Y. GUZMAN
Executive Clerk of Court III
