MANILA - The Court of Tax Appeals (CTA) has ruled in favor of two companies challenging a total of PHP5 billion in tax assessments against them. The CTA en banc in the two separate cases ruled that the revenue officers (ROs) who recommended the assessment against Robinsons Convenience Stores Inc. and Watsons Personal Care Stores Inc. had not been appropriately authorized with valid letters of authority (LoA) at the time. A 13-page decision written by Associate Justice Catherine Manahan dated May 13 affirmed its earlier ruling of June 30, 2020 in favor of Robinsons Convenience Stores Inc. which had challenged a PHP3.5-billion tax assessment against it. The tax court ruling denied the commissioner of internal revenue's appeal, citing among others that the revenue officers (ROs) who recommended the issuance of the tax assessment against the company for tax years 2009 and 2010 were not the same ones given a letter of authority (LoA) to examine the company's books of accounts and ot