COMMISSIONER OF INTERNAL REVENUE v. ST. PAUL HOSPITAL CAVITE, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY En Bane COMMISSIONER OF CTAEB NO. 2880 INTERNAL REVENUE, (CTA Case No. 10815) Petitioner, Members: - versus- RINGPIS-LIBAN, Acting P.J MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ ST. PAUL HOSPITAL CAVITE, Promulgated: INC., NOV 27 20~ ~ Respondent. x----- - - --- -- -- -- -- -- - ------ -- - -----..-.---- - -/- /--.'-~-7----a-. x" � RESOLUTION MODESTO-SAN PEDRO, J.: For the Court' s resolution is petitioner's Motion for Reconsideration (of the Decision dated 15 August 2025), filed on September 2, 2025, with respondent's Comment on the CIR 's Motion for Reconsideration, filed on September 29, 2025. Through the Motion, petitioner seeks to reverse Our Decision, dated August 15, 2025, which denied the instant Petition for Review. The Court immediately notes that the vast majority of the Motion is simply copied verbatim from the Petition, with a few additions for context. Indeed, that petitioner repeatedly uses the verb "reiterates" only emphasizes that the Motion merely rehashes previously raised arguments. Having already been raised in the Petition, petitioner's contentions have already been considered, discussed, and ultimately refuted in the assailed Decision. Therey

RESOI.lTIO' CTA FR No. 2880 (CTA Cas\! :.Jo. I 0815) Page 2 or2 is consequently no need to discuss these arguments anew here, 1 and thus no compelling reason to grant the Motion or disturb Our ruling. ACCORDINGLY, the instant Motion for Reconsideration (of the Decision dated 15 August 2025), filed on September 2, 2025, is hereby DENIED for lack of merit. The assailed Decision, dated August 15, 2025, is hereby AFFIRMED. SO ORDERED. WE CONCUR: ustice ~. -;t..k..._ ..., '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice Cc ATHE~ RIN� E~.� MAN- AHA~ N Associate Justic<:, . BACORRO-VILLENA ~~f.~- Pa,1~ MARIAN lVi-F. REYf!s-::FAJA:RDO Associate Justice ~K LANEE S. CUI-DAVID Associate Justice c~ . . . t.F~~~_,.n.ES Associate Justice HENRY//fA.NGELES Associate Justice See RU(jlfe F. Commission on Election. G.R. No. 188456 (Resolution). february 10.2010: see also Shangri-La International Hotel il.fanagement. Ltd. r. Developers Group ofCompanies. Inc.. G.R. No. 159938 (Resolution). January 22. 2007: see also Ortigas and Company Limited Partnership r. Velasco, G.R. Nos. 109645 & 112564 (Resolution). March 4. 1996.