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2018 Supreme Court Decisions

G.R. NO.

CASE

DATE

170867 / 185941 Republic of the Philippines, represented by Raphael P.M. Lotilla, Secretary, Department of Engergy (DOE), et al. Vs. Provincial Government of Palawan, represented by Governor Abraham Kahlil B. Mitra/Bishop Pedro Dulay Arigo, et al. Vs. Hon. Executive Secretary Eduardo R. Ermita, et al. December 4, 2018
212735 Commissioner of Internal Revenue Vs. Negros Consolidated Farmers Multi-Puropose Cooperative December 5, 2018
210528 Commissioner on Internal Revenue Vs. J.P. Morgan Chase Bank, N.A. - Philippine Customer Care Center November 28, 2018
221484 Robustum Agricultural Corporation Vs. Department of Agrarian Reform and Land Bank of the Philippines November 19, 2018
194388 Metroplitan Waterworks and Sewerage System Vs. The Local Government of Quezon City, City Treasurer of Quezon City, City Assessor of Quezon City, Sangguniang Panlungsod ng Quezon City and City Mayor of Quezon City November 7, 2018
219340 Commissioner of Internal Revenue Vs. Standard Insurance Co., Inc. November 7, 2018
185622 International Container Terminal Services, Inc. Vs. The City of Manila October 17, 2018
205185 Kepco Ilijan Corporation Vs. Commissioner of Internal Revenue September 26, 2018
230861 Asian Transmission Corporation Vs. Commissioner of Internal Revenue September 19, 2018
230651 Alliance of Quezon City Homeowners' Association, Inc. Vs. The Quezon City Government, represented by Hon. Mayor Herbert Bautista, Quezon City Assessor's Office and Quezon City Treasurer's Office September 18, 2018
210894 Noemi S. Cruz and Heirs of Hermenegildo T. Cruz, represented by Noemi S. Cruz Vs. City of Makati, City Treasurer of Makati, The Register of Deeds of Makati, Laverne Realty and Development Corporation September 12, 2018
210736 Herarc Realty Corporation Vs. The Provincial Treasurer of the Batangas, et al. September 5, 2018
206362 Rhombus Energy, Inc. Vs. Commissioner of Internal Revenue August 1, 2018
203249 San Roque Power Corporation Vs. Commissioner of Internal Revenue July 23, 2018
191495 Nippon Express (Philippines) Corporation Vs. Commissioner of Internal Revenue July 23, 2018
222837 Macario Lim Gaw, Jr. Vs. Commissioner of Internal Revenue July 23, 2018
197945 / 204119-20 Commissioner of Internal Revenue Vs. Pilipinas Shell Petroleum Corporation/Commissioner of Internal Revenue Vs. Pilipinas Shell Petroleum Corporation and Petron Corporation  July 9, 2018
213446 / 213658 Confederation for Unity, Recognition and Advancement of Government Employees (COURAGE), et al. Vs. Commisisoner, Bureau of Internal Revenue and the Secretary, Department of Finance/Judge Armando A. Yanga and Cristina Carmela I. Japzon Vs. Hon. Commissioner Kim S. Jacinto-Henares  July 3, 2018
199802 / 208488 Congressman Hermilando I. Mandanas, et al. Vs. Executive Secretary Paquito N. Ochoa, Jr., et al./Honorable Enrique T. Garcia, Jr. Vs. Honorable Paquito N. Ochoa, Jr., et al. July 3, 2018
196681 City of Manila and Office of the City Treasurer of Manila Vs. Cosmos Bottling Corporation June 27, 2018
205925 Bases Conversion and Development Authority Vs. Commissionier of Internal Revenue June 20, 2018
189792 Commissioner of Internal Revenue Vs. Cebu Holdings, Inc. June 20, 2018
224327 Commissioner of Internal Revenue Vs. Bank of the Philippine Islands June 11, 2018
190324 Philippine Ports Authority Vs. The City of Davao, Sangguniang Panglungsod ng Davao City, City Mayor of Davao City, City Treasurer of Davao City, City Assessor of Davao City, and Central Board of Assessment Appeals (CBAA) June 6, 2018
201225-26 / 201132 / 201133 Team Sual Corporation Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. Team Sual Corporation/Commissioner of Internal Revenue Vs. Team Sual Corporation April 18, 2018
197663 / 197770 Team Energy Corporation Vs. Commissioner on Internal Revenue/Republic of the Philippines rep. by the Bureau of Internal Revenue Vs. Team Energy Corporation March 14, 2018
205955 University Physicians Services Inc. - Management, Inc. Vs. Commissioner of Internal Revenue March 7, 2018
181710 City of Pasig and Crispina V. Salumbre Vs. Manila Electric Company March 7, 2018
203160 Commissioner of Internal Revenue Vs. Covanta Energy Philippine Holdings, Inc. January 24, 2018
206079-80 / 206309 Philippine Airlines, Inc. Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. Philippine Airlines, Inc. January 17, 2018

2017 Supreme Court Decisions

G.R. NO.

CASE

DATE

205652

Procter & Gamble Asia Vs. Commissioner of Internal Revenue

September 6, 2017

193625

Aichi Forging Company of Asia, Inc. Vs. Court of Tax Appeals - En Banc and Commissioner of Internal Revenue

August 30, 2017

201665/201668

Edison (Bataan) Cogeneration Corporation Vs. Commissioner of Internal Revenue/Republic of the Philippines represented by the Commissioner of Internal Revenue Vs. Edison (Bataan) Cogeneration Corporation

August 30, 2017

185420

Lanao Del Norte Electric Cooperative, Inc. as represented by its General Manager Engr. Resnol C. Torres Vs. Provincial Government of Lanao Del Norte, et al.

August 29, 2017

198146

Power Sector Asset and Liabilities Management Corporation Vs. Commissioner of Internal Revenue

August 8, 2017

220835

Commissioner of Internal Revenue Vs. Systems Technology Institute, Inc.

July 26, 2017

197526/199676-77

CE Luzon Geothermal Power Company, Inc. Vs. Commissioner of Internal Revenue/Republic of the Philippines represented by Bureau of Internal Revenue Vs. CE Luzon Geothermal Power Company, Inc.

July 26, 2017

183408

Commissioner of Internal Revenue Vs. Lancaster Philippines, Inc.

July 12, 2017

201530/201680-81

Asia Trust Development Bank, Inc. Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. Asia Trust Development Bank, Inc.

April 19, 2017

182582

Metropolitan Bank & Trust Company Vs. The Commissioner of Internal Revenue

April 17, 2017

210251

Secretary of Finance Cesar V. Purisima and Commissioner of Internal Revenue Kim S. Jacinto-Henares Vs. Philippine Tobacco Institute, Inc.

April 17, 2017

222743

Medicard Philippines, Inc. Vs. Commissioner of Internal Revenue

April 5, 2017

215383

Hon. Kim S. Jacinto-Henares, in her official capacity as Commissioner of the Bureau of Internal Revenue Vs. St. Paul College of Makati

March 8, 2017

215705-07

Commissioner of Internal Revenue and Commissioner of Customs Vs. Philippine Airlines, Inc.

February 22, 2017

203514

Commissioner of Internal Revenue Vs. St. Luke's Medical Center, Inc.

February 13, 2017

201326

Sitel Philippines Corporation Vs. Commissioner of Internal Revenue

February 8, 2017

193381

Commissioner of Internal Revenue Vs. Apo Cement Corporation

February 8, 2017

184450/ 184508/ 184538/ 185234

Jaime N. Soriano, et al. Vs. Secretary of Finance and the Commissioner of Internal Revenue/Senator Manuel A. Roxas Vs. Margarito B. Teves and Lilian B. Hefti/Trade Union Congress of the Philippines (TUCP) represented by its President, Democrito T. Mendoza Vs. Margarito B. Teves, in his capacity as Secretary of the Department of Finance and Lilian B. Hefti, in her capacity as Commissioner of the Bureau of Internal Revenue/Senator Francis Joseph G. Escudero, et al. Vs. Trade Union Congress of the Philippines (TUCP) represented by its President, Democrito T. Mendoza Vs. Margarito B. Teves, in his capacity as Secretary of the Department of Finance and Lilian B. Hefti, in her capacity as Commissioner of the Bureau of Internal Revenue

January 24, 2017

2015 Supreme Court Decisions

G.R. NO.

CASE

DATE

209324

Republic of the Philippines, represented by the Bureau of Customs Vs. Pilipinas Shell Petroleum Corporation

December 9, 2015

207112

Pilipinas Total Gas, Inc. vs. Commissioner of Internal Revenue

December 8, 2015

212920

Commissioner of Internal Revenue Vs. Nippon Express (Phils.) Corporation

September 16, 2015

193253

Bureau of Customs Vs. The Honorable Agnes Vst Devanadera, et al.

September 8, 2015

210836

Chevron Philippines, Inc. Vs. Commissioner of Internal Revenue

September 1, 2015

195175 & 199645

Commissioner of Internal Revenue Vs. Toledo Power Company

August 10, 2015

192173

Commissioner of Internal Revenue Vs. Standard Chartered Bank

July 29, 2015

203054-55

Commissioner of Internal Revenue Vs. Court of Tax Appeals and CBK Power Company Limited

July 29, 2015

210646

Commissioner of Internal Revenue Vs. Air Liquide Philippines, Inc.

July 29, 2015

167679

ING Bank N.V. Vs. Commissioner of Internal Revenue

July 22, 2015

175188

Commissioner of Internal Revenue Vs. La Tondeña Distillers, Inc. (LTDI) [Now Ginebra San Miguel]

July 15, 2015

207843

Commissioner of Internal Revenue Vs. Court of Tax Appeals (Second Division) and Petron Corporation

July 15, 2015

207575

Hedcor, Inc. Vs. Commissioner of Internal Revenue

July 15, 2015

207791

The City of Davao represented by the City Treasurer of Davao City Vs. The intestate Estate of Amado S. Dalisay, represented by Special Administrator Atty. Nicasio B. Paderna

July 15, 2015

187631

Batangas City, Maria Teresa Geron, In her capacity as City Treasurer of Batangas City, et al. Vs. Pilipinas Shell Petroleum Corporation

July 8, 2015

200670

Clark Investors and Locators Association, Inc. Vs. Secretary of Finance and Commissioner of Internal Revenue

July 6, 2015

209353-54/ 211733-34

Republic of the Philippines, rep. by the Commissioner of Customs Vs. Philippine Airlines, Inc. (PAL) / Commissioner of Internal Revenue Vs. Philippine Airlines, Inc. (PAL)

July 6, 2015

192024

Fortune Tobacco Corporation Vs. Commissioner of Internal Revenue

July 1, 2015

204117

China Banking Corporation Vs. City Treasurer of Manila

July 1, 2015

202789

Commissioner of Internal Revenue Vs. Puregold Duty Free, Inc.

June 22, 2015

209830

Mitsubishi Motors Philippines Corporation Vs. Bureau of Customs

June 17, 2015

181756

Mactan Cebu International Airport Authority (MCIAA) Vs. City of Lapu-Lapu, et al.

June 15, 2015

173241

Silicon Philippines, Inc. (formerly Intel Philippines Manufacturing, Inc.) Vs. Commission of Internal Revenue

March 25, 2015

183531

Eastern Telecommunications Philippines, Inc. Vs. Commissioner of Internal Revenue

March 25, 2015

206019

Philippine National Bank Vs. Commissioner of Internal Revenue

March 18, 2015

203774

Cargill Philippines, Inc. Vs. Commissioner of Internal Revenue

March 11, 2015

185115

Northern Mindanao Power Corporation Vs. Commissioner of Internal Revenue

February 18, 2015

172509

China Banking Corporation Vs. Commissioner of Internal Revenue

February 4, 2015

185666

Nippon Express (Philippines) Corporation Vs. Commissioner of Internal Revenue

February 4, 2015

206526

Winebrenner & Inigo Insurance Brokers, Inc. Vs. Commissioner of Internal Revenue

January 28, 2015

203351

Panay Power Corporation (Formerly Avon River Power Holdings Corp.) Vs. Commissioner of Internal Revenue

January 21, 2015

188016

Commissioner of Internal Revenue vs. Team (Phils.) Energy Corporation (formerly Mirant [Phils.] Energy Corp.)

January 14, 2015

168950

ROHM Apollo Semiconductor Philippines, Inc. Vs. Commissioner of Internal Revenue

January 14, 2015

193383-84/ 193407-08

CBK Power Company Limited Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. CBK Power Company Limited

January 14, 2015

198756

Banco De Oro, Bank of Commerce, China Banking Corporation, Metropolitan Bank & Trust Company, Philippine Bank of Communications, Philippine Nation Bank, Philippine Veterans Bank and Planters Development Bank Vs. Republic of the Philippines, Commissioner of Internal Revenue, Bureau of Internal Revenue, Secretary of Finance, Department of Finance, The National Treasurer and Bureau of Treasury

January 13, 2015

2016 Supreme Court Decisions

G.R. NO.

CASE

DATE

209776 Commissioner of Internal Revenue Vs. United Cadiz Sugar Farmers Association Multi-Purpose Cooperative December 7, 2016
195876 Pilipinas Shell Petroleum Corporation Vs. Commission on Customs December 5, 2016
197980 Deutsche Knowledge Services Pte. Ltd. Vs. Commissioner of Internal Revenue December 1, 2016
209303 National Power Corporation Vs. The Provincial Treasurer of Benguet, et al. November 14, 2016
193321 Tekenaka Corporation - Philippine Branch Vs. Commissioner of Internal Revenue October 19, 2016
183416  Provicial Assesor of the Agusan Del Sur Vs. Filipinas Palm Plantation, Inc. October 5, 2016
212530 Bloomberry Resorts and Hotels, Inc. Vs. Bureau of Internal Revenue, represented by Commissioner Kim S. Jacinto-Henares August 30, 2016
216130 Commissioner Internal Revenue Vs. Goodyear Philippines, Inc. August 3, 2016
199422 Comissioner of Internal Revenue vs Kepco Corporation June 21, 2016
215950 Tridharma Marketing Corporation Vs. Court of Tax Appeals, et al. June 20, 2016

194065

Philippine Bank Communications Vs. Commissioner of Internal Revenue

June 20, 2016

195147 Commissioner Internal Revenue Vs. Philippine National Bank July 11, 2016

180110

Capitol Wireless, Inc. Vs. The Provincial Treasurer of Batangas, the Provicial Asseso of Batangas, The Municipal Treasurer of and Assessor of Nasugbu Batangas

May 30, 2016

205002

Commissioner of Customs, Collector of Customs of the Port of Batangas and The Bureu of Customs Vs. Pilipinas Shell Petroleum Corporation (PSCP), et al.

April 20, 2016

215534/ 215557

Commissioner of Internal Revenue Vs. Liquigaz Philippines Corporation/Liquigaz Philippines Corporation/Commissioner of Internal Revenue

April 18, 2016

213394

Spouses Emmanuel D. Paquiao and Jinkee J. Paquiao Vs. The Court of Tax Appeals (1st Division) and the Commission of Internal Revenue

April 6, 2016

182737

Silicon Philippines, Inc. Vs. Commissioner of Internal Revenue

March 2, 2016

202695

Commissioner of Internal Revenue Vs. GJM Philippines Manufacturing, Inc.

February 29, 2016

180402

Commissioner of Internal Revenue Vs. Pilipinas Shell Petroleum Corporation

February 10, 2016

180434

Commisioner of Internal Revenue Vs. Mirant Pagbilao Corporation

January 20, 2016

2014 Supreme Court Decisions

G.R. NO.

CASE

DATE

120051 City of Manila, Hon. Alfredo S. Lim, as Mayor of the City of Manila, et al. Vs. Hon. Angel Valera Colet, as Presiding Judge, Regional Trial Court of Manila (Br. 43), et al. December 10, 2014
215427 Philippine Amusement and Gaming Corporation (PAGCOR) Vs. The Bureau of Internal Revenue, et al. December 10, 2014
193100 Samar-I Electric Cooperative Vs. Commissioner of Internal Revenue December 10, 2014
204745 Mindanao II Geothermal Partnership Vs. Commissioner of Internal Revenue December 8, 2014
165451 LG Electronics Philippines, Inc. Vs. Commissioner of Internal Revenue December 3, 2015
198928 CBK Power Company Limited Vs. Commissioner of Internal Revenue December 3, 2014
187589 Commissioner of Internal Revenue Vs. The Stanley Works Sales (Phils.), Incorporated December 3, 2014
184203 City of Lapu-Lapu Vs. Philippine Economic Zone Authority/Prove of Bataan, represented by Governor Enrique T. Garcia, Jr., and Emerlinda S. Talento, in her capacity as Provincial Treasurer of Bataan Vs. Philippine Economic Zone Authority November 26, 2014
190818 Metro Manila Shopping Mecca Corp., Shoemart, Inc., SM Prime Holdings, Inc., Star Appliances Center, Super Value, Inc., Ace Hardware Philippines, Inc., Health and Beauty, Inc., Jollimart Philippines Corp. Vs. Ms. Liberty M. Toledo, in her capacity as City Treasurer of Manila and The City of Manila November 10, 2014
201195 Taganito Mining Corporation Vs. Commissioner of Internal Revenue November 26, 2014
198677 Commissioner of Internal Revenue Vs. Basf + Inks Phils, Inc. November 26, 2014
197590 Bureau of Internal Revenue, as represented by the Commissioner of Internal Revenue Vs. Court of Appeals, Spouses Antonio Villan Manly, and Ruby Ong Manly November 24, 2014
210987 The Philippine American Life and General Insurance Company Vs. The Secretary of Finance and the Commissioner of Internal Revenue November 24, 2014
175707/180035/181092 Fort Bonifacio Development Corporation Vs. Commissioner of Internal Revenue, et al. November 19, 2014
185969 AT&T Communications Services Phils., Inc. Vs. Commissioner of Internal Revenue November 19, 2014
198076 Taganito Mining Corporation Vs. Commissioner of Internal Revenue November 19, 2014
175410 SMI-ED Philippine Technology, Inc. Vs. Commissioner of Internal Revenue November 12, 2014
125346 La Suerte Cigar & Cigarette Factory Vs. Court of Appeals, et al/Commissioner of Internal Revenue Vs. Fortune Tobacco Corporation/Commissioner of Internal Revenue Vs. La Suerte Cigar and Cigarette Factory/Sterling Tobacco Corporation Vs. Commissioner of Internal Revenue/La Suerte Cigar & Cigarette Factory Vs. Commissioner of Internal Revenue November 11, 2014
177332  National Power Corporation Vs. City of Cabanatuan, represented by its City Mayor, Hon. Honorato Perez October 1, 2014
190021 Commissioner of Internal Revenue Vs. Burmeistor and Wainscandinavian Contractor Mindanao, Inc.  October 22, 2014
183421

CIR vs Aichi Forging Company of Asia, inc.

October 22, 2014

197228

Duty Free Philippines Vs. Bureau of Internal Revenue, represented by Hon. Anselmo G. Adriano, acting Regional Director, Revenue Region 8, Makati City

October 8, 2014

192398

Commissioner of Internal Revenue Vs. Pilipinas Shell Corporation

September 29, 2014

180290

Commissioner of Internal Revenue Vs. Philippine National Bank

September 29, 2014

190198

Commissioner of Internal Revenue Vs. CE Luzon Geothermal Power Company, Inc.

September 17, 2014

212536-37

Commissioner of Internal Revenue and Commissioner of Customs Vs. Philippines Airlines, Inc.

August 27, 2014

180651

Nursery Care Corporation, et al. Vs. Anthony Acevedo, in his capacity as the Treasurer of Manila, and The City of Manila

July 30, 2014

183664

Airlift Asia Customs Brokerage Inc., and Allan G. Benedicto Vs. Court of Appeals, CIR

July 28, 2014

205055

Commissioner of BIR vs. Team Sual Corporation

July 18, 2014

181836

BPI vs. Commissioner of BIR

July 9, 2014

161759

Commissioner of Customs vs. Oilink International Corp.

July 2, 2014

205543

San Roque Power Corp. vs. CIR

June 30, 2014

189440

CIR vs. Mindanao II Geothermal Partnership

June 18, 2014

197591

Taganito Mining Corp. vs. CIR

June 18, 2014

181459

CIR vs. MERALCO

June 9, 2014

185432

Miramar Fish Co. Inc. vs. CIR

June 4, 2014

197525

Visayas Geothermal Power Co. vs. CIR

June 4, 2014

197192

CIR vs. The Insular Life Assurance Co. Ltd.

June 4, 2014

166018, 167728

HSBC vs. CIR Vise Versa

June 4, 2014

197561

Coca-Cola Bottlers Phils., Inc. vs. City of Manila

April 7, 2014

179260

CIR vs. Team Phils Operations Corp.

April 2, 2014

182399

CS Garments, Inc.

March 12, 2014

169778

CIR vs. Silicon Phils., Inc.

March 12, 2014

202071

Procter & Gamble Asia PTE Ltd. vs. CIR

February 19, 2014

184360, 184361, 184384

Silicon Phils., Inc. vs. CIR

February 19, 2014

188497

CIR vs. Pilipinas Shell Petroleum Corp.

February 19, 2014

194105

CIR vs. Team Sual Corp.

February 5, 2014

183880

CIR vs. Toledo Power Co.

January 20, 2014

191498

CIR vs. Mindanao II Geothermal Partnership

January 15, 2014

198729-30

CBK Power Co. Ltd. vs. CIR

January 15, 2014

190928

Team Energy Corp. vs. CIR

January 13, 2014

197760

Team Energy Corp. vs. CIR

January 13, 2014

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