Zuellig Pharma Asia Pacific Ltd. Phils. ROHQ v. Commissioner of Internal Revenue

EN BANC[C.T.A. EB CASE NO. 1915. July 1, 2020.](C.T.A. Case No. 9025)ZUELLIG PHARMA ASIA PACIFIC LTD. PHILS. ROHQ, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.DECISIONUY, J p:Before the Court En Banc is a Petition for Review filed on September 5, 2019 1 by petitioner, Zuellig Pharma Asia Pacific Ltd. Phils. ROHQ, against respondent, Commissioner of Internal Revenue, praying for the reversal and setting aside of the Decision dated May 23, 2018 2 and Resolution dated August 3, 2018, 3 both rendered by the Second Division of this Court (Court in Division) in CTA Case No. 9025, entitled "Zuellig Pharma Asia Pacific Ltd. Phils. ROHQ Petitioner, vs. Commissioner of Internal Revenue, Respondent." The dispositive portions thereof respectively read:Decision dated May 23, 2018:"WHEREFORE, the present Petition for Review is DISMISSED for lack of jurisdiction. HSAcaESO ORDERED."Resolution dated August 3, 2018:"WHEREFORE, petitioner's Motion for Reconsideration is DENIED for lack of merit.SO ORDERED."THE FACTSPetitioner is the regional operating headquarters (ROHQ) of Zuellig Pharma Asia Pacific Ltd., a foreign corporation duly organized and existing under the laws of Hong Kong....