THE Commission on Elections (Comelec) on Thursday, June 8, 2023, said it will be filing a motion for reconsideration (MR) of the Court of Tax Appeals (CTA) ruling that ordered the poll body to pay over P1 billion in withholding tax deficiencies for the year 2015.

In a statement, Comelec said it fully intends to appeal the decision by reiterating its affirmative defenses and justifications in the hope of being considered by the CTA.

"The said MR is one of the remedies available to the Commission on Elections under CTA Rules of Procedure," said the Comelec.

"The commission stresses that our courses of action are justified given the circumstances attendant to this case," it added.

The commission said there is nothing unusual with the route it is set to take as these are all part of legal remedies available to the former.

"All justifications will all be reincorporated and emphasized in our motions and pleadings to be filed as we intend to avail all remedies under the CTA Rules of Procedure and the Rules of Court," said the poll body.

If the MR still fails, it said that the option to go to the Supreme Court is still open.

"A Petition for Review on Certiorari may be filed with the Supreme Court, as may be appropriate and necessary, and should the situation further warrants," said the Comelec.

In its 22-page decision dated June 2, the CTA ordered the Comelec to pay over P1 billion in withholding tax deficiencies for the year 2015.

This as the CTA affirmed the final letter of demand, details of discrepancies, and final assessment notice of the Bureau of Internal Revenue dated December 21, 2018. (SunStar Philippines)