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2022 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

2481

COMMISSIONER OF INTERNAL REVENUE v. BW SHIPPING PHILIPPINES, INC.

December 22, 2022
2458

LEAD EXPORT AND AGRO-DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

December 13, 2022
2526

LARRY E. SEGAYA/LES ENGINEERING AND CONSTRUCTION v. COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE

December 13, 2022
2454

AECOM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

December 09, 2022
2451

COMMISSIONER OF CUSTOMS v. TOYOTA MOTOR PHILIPPINES CORPORATION (Formerly EB UDK No.24)

November 24, 2022
2452

COMMISSIONER OF INTERNAL REVENUE v. CHEVRON SERVICES PHILS., INC.

November 24, 2022
2424

AIG SHARED SERVICES CORPORATION (PHILIPPINES) [Formerly; CHARTIS TECHNOLOGY AND OPERATIONS MANAGEMENT CORPORATION (PHILIPPINES)] v. COMMISSIONER OF INTERNAL REVENUE

November 17, 2022
2407

IMELDA MACANES, in her capacity as the Provincial Treasurer of Benguet and MERLITA G. TOLITO, in her capacity as the Officer-in-Charge of the Municipal Treasury Office of Bakun, Benguet v. LUZON HYDRO CORPORATION

November 07, 2022
2522

MUNICIPAL (now CITY) GOVERNMENT OF TAGUIG, MUNICIPAL (now CITY) TREASURER OF TAGUIG, and their duly authorized representatives, v. VETERANS FEDERATION OF THE PHILIPPINES

November 04, 2022
2281

COMMISSIONER OF INTERNAL REVENUE v. MARKET STRATEGIC FIRM, INC.,

November 04, 2022
2441

COMMISSIONER OF INTERNAL REVENUE v. GMA NETWORK FILMS, INC.

October 17, 2022
2383

COMMISSIONER OF INTERNAL REVENUE v. AIG SHARED SERVICES CORPORATION (PHILIPPINES) [FORMERLY: CHARTIS TECHNOLOGY AND OPERATIONS MANAGEMENT CORPORATION (PHILIPPINES)]

October 17, 2022
2479

VESTAS SERVICES PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

October 14, 2022
2229

COMMISSIONER OF INTERNAL REVENUE v. IBM PLAZA CONDOMINIUM ASSOCIATION, INC.

October 14, 2022
2266

COMMISSIONER OF INTERNAL REVENUE v. MISAMIS ORIENTAL RURAL ELECTRIC SERVICE COOPERATIVE I, INC. (MORESCO-I)

October 12, 2022
2136

MARIA DONA ALIBOSO, ET AL. v. COMMISSIONER OF INTERNAL REVENUE

October 07, 2022
2462

LEPANTO CONSOLIDATED MINING COMPANY v. COMMISSIONER OF INTERNAL REVENUE

October 06, 2022
2426

COMMISSIONER OF INTERNAL REVENUE v. GOLDEN BREW MARKETING INC.

October 06, 2022
2378

JTKC LAND, INC. v. COMMISSIONER OF INTERNAL REVENUE

October 05, 2022
2468

COMMISSIONER OF INTERNAL REVENUE v. FINANCIAL TIMES ELECTRONIC PUBLISHING PHILIPPINES, INC.

October 05, 2022
2440

COMMISSIONER OF INTERNAL REVENUE v. MACQUARIE OFFSHORE SERVICES PTY. LTD. - PHILIPPINE BRANCH

October 03, 2022
2376

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILIPPINE INDUSTRIAL CORPORATION

September 29,2022
2497

PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

September 29,2022
2494

CE CASECNAN WATER AND ENERGY COMPANY, INC. v. THE MUNICIPALITY OF ALFONSO CASTAÑEDA, AND JERRY P. PASIGIAN, JR. AND JENNIFER M. TIONGSON, IN THEIR RESPECTIVE CAPACITIES AS MAYOR AND TREASURER (OIC) OF THE MUNICIPALITY OF ALFONSO CASTAÑEDA

September 23,2022
CRIM-088

PEOPLE OF THE PHILIPPINES v. ACTIVE TRAVEL AND TOURS INC. SEE SIU HUNG DIONISIO AND SEE SIU YING DIONISIO

September 22,2022
2489

COMMISSIONER OF INTERNAL REVENUE v. CHUN LANG CHAN, then operating Under business name TOKAI RUBBER PRODUCTS, Represented by Li ChuanChang

September 14,2022
2490

COMMISSIONER OF INTERNAL REVENUE v. JOSELITO RANADA LARAYA

September 14,2022
2415

COMMISSIONER OF INTERNAL REVENUE v. TANN PHILIPPINES, INCORPORATED

September 14,2022
2410

PAG-ASA STEEL WORKS, INC. v. BUREAU OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE AND ASSISTANT COMMISSIONER TERESITA M. ANGELES

September 13,2022
O-685

PEOPLE OF THE PHILIPPINES, v. REMEDIOS DE JUAN PENSOTES (9420 Magallanes St., Guadalupe, Makati City and/or Lot 5, Block 1, Bernabe Street, La Huerta, Parañaque City) -At Large-

August 22,2022
2456

FIRST GEN HYDRO CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 18,2022
2453

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE GEOTHERMAL PRODUCTION COMPANY, INC.

August 17,2022
2352

COMMISSIONER OF INTERNAL REVENUE v. RUBEN U. YU

August 16,2022
2386

SMART COMMUNICATIONS, INC. v. HON. JUDGE AUGUSTO JOSE Y. ARREZA AS ACTING PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 133, MAKATI CITY, HON. JESUSA E. CUNENTA in her capacity as OIC CITY TREASURER OF MAKATI CITY and CITY OF MAKATI

August 15,2022
10768

SANKYU-ATS CONSORTIUM - B v. COMMISSIONER OF INTERNAL REVENUE

August 10,2022
9951

LAPANDAY DIVERSIFIED PRODUCTS CORP. v. COMMISSIONER OF INTERNAL REVENUE

August 10,2022
CRIM A-7

PEOPLE OF THE PHILIPPINES v. IAN CHRISTOPHER MIGUEL y BAYONETA

August 10,2022
9911

TKH MARKETING v. BUREAU OF CUSTOMS, BUREAU OF INTERNAL REVENUE and THE DEPARTMENT OF FINANCE

August 8,2022 
2357

COMMISSIONER OF INTERNAL REVENUE v. GENIOGRAPHICS, INCORPORATED

August 8,2022
9851

MONACAT TRADING v. COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS

August 4,2022
9855

GAMMA GRAY MARKETING v. BUREAU OF CUSTOMS, REPRESENTED BY ITS COMMISSIONER, ISIDRO S. LAPEÑA (Formerly UDK-SP 023)

July 27, 2022
2485

MAXIMA MACHINERIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

July 25, 2022
2375

COMMISSIONER OF INTERNAL REVENUE v. AUTOSTRADA MOTORE, INC.

July 21, 2022
2345

COMMISSIONER OF INTERNAL REVENUE v. ICONIC BEVERAGES, INC.

July 21, 2022
2398

LEAD EXPORT AND AGRO-DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

 
July 21, 2022
10201

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 15, 2022
2287

COMMISSIONER OF INTERNAL REVENUE v. MERIDIEN EAST REALTY & DEVELOPMENT CORPORATION

July 14, 2022
9773

AMMEX I-SUPPORT CORPORATION v. THE COMMISSIONER OF INTERNAL REVENUE

July 14, 2022
2384

COMMISSIONER OF INTERNAL REVENUE v. OMYA CHEMICAL MERCHANTS, INC.

July 12, 2022
2402

COMMISSIONER OF INTERNAL REVENUE v. NYK-FILJAPAN SHIPPING CORP.

July 07, 2022
9514

TRICOM SYSTEMS (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE

July 07, 2022
2421

DEUTSCHE KNOWLEDGE SERVICES PTE. LTD., v. COMMISSIONER OF INTERNAL REVENUE

July 01, 2022 
2443

COMMISSIONER OF INTERNAL REVENUE v. TEKTITE INSURANCE BROKERS, INC.

June 20,2022
2525

COMMISSIONER OF INTERNAL REVENUE v. KUWAIT AIRWAYS CORPORATION

June 16,2022
2416

COMMISSIONER OF INTERNAL REVENUE v. SONOMA SERVICES, INC.

June 16,2022
2478

PHILIPPINE GEOTHERMAL PRODUCTION COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 14,2022
2244

COMMISSIONER OF INTERNAL REVENUE v. PTT PHILIPPINES TRADING CORPORATION

June 14,2022
CRIM-086

PEOPLE OF THE PHILIPPINES v. REBECCA S. TIOTANGCO

June 09,2022
2448

COMMISSIONER OF INTERNAL REVENUE v. BICYCLEPOKER, INC.

June 09,2022
2406

LANTRO PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 09,2022
2249

DEUTSCHE KNOWLEDGE SERVICES PTE. LTD., v. COMMISSIONER OF INTERNAL REVENUE

June 01,2022
2467

COMMISSIONER OF INTERNAL REVENUE v. SONOMA SERVICES, INC.

May 24, 2022
2232

COMMISSIONER OF INTERNAL REVENUE v. SUNNYPHIL INCORPORATED

May 24, 2022
10047

SELLERY PHILS. ENTERPRISES INC. v. COMMISSIONER OF INTERNAL REVENUE

May 24, 2022
9582

MELCO RESORTS LEISURE (PHP) CORPORATION [formerly MCE LEISURE (PHILIPPINES) CORPORATION doing business under the name and style of City of Dreams Manila and COD Manila] vs. COMMISSIONER OF INTERNAL REVENUE

May 23, 2022
2348

COMMISSIONER OF INTERNAL REVENUE v. AIRGLOBE, INC.

May 23, 2022
9846

ORO DARE LOGISTICS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 19, 2022
2417

AYALA CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 18, 2022
2314

TRANS-ASIA RENEWABLE ENERGY CORPORATION (NOW KNOWN AS :GUIMARAS WIND CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 17, 2022
10251

PREMIER CENTRAL, INC., v. COMMISSIONER OF INTERNAL REVENUE

May 16, 2022
9991

PILIPINAS KYOHRITSU INC. v. COMMISSIONER OF INTERNAL REVENUE

May 16, 2022
2388

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS CONVENIENCE STORES, INC.,

May 13, 2022
2391

COMMISSIONER OF INTERNAL REVENUE v. WATSONS PERSONAL CARE STORES (PHILIPPINES), INC.

May 13, 2022
10017

GIC PRIVATE LIMITED (FORMERLY, GOVERNMENT OF SINGAPORE INVESTMENT CORPORATION PRIVATE LIMITED) v. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
9914

ELECTROBYTE ENVIRONMENTAL CONCERNS CORPORATION VS. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
9803

MERCK SHARP & DOHME (I.A.) LLC- PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
10068

TULLETT PREBON (PHILIPPINES) INC., v. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
9138

DAVAO CITY WATER DISTRICT v. COMMISSIONER OF INTERNAL REVENUE (Consolidated with CTA Case Nos. 9139, 9140, 9141, 9142 & 9143)

May 06, 2022 
9170

PEPSI-COLA PRODUCTS PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 06, 2022
2290

COMMISSIONER OF INTERNAL REVENUE v. NEW FARMERS PLAZA INC.

May 06, 2022
2400

COMMISSIONER OF INTERNAL REVENUE v. MA. JETHRA B. PASCUAL

May 05, 2022
2411

COMMISSIONER OF INTERNAL REVENUE Vs. EDS MANUFACTURING, INC.

April 26, 2022
2335

COMMISSIONER OF INTERNAL REVENUE Vs. THE ORCHARD GOLF AND COUNTRY CLUB, INC.

April 25, 2022
2251

ALPHALAND SOUTHGATE TOWER, INC., Vs. COMMISSIONER OF ENBANC

April 20, 2022
2437

COMMISSIONER OF INTERNAL REVENUE Vs. WESTERN GUARANTY CORPORATION

April 20, 2022
2385

COMMISSIONER OF INTERNAL REVENUE Vs. TRAVELLERS INTERNATIONAL HOTEL GROUP, INC.

April 20, 2022
2231

BANGKO SENTRAL NG PILI PIN AS, Vs. COMMISSIONER OF INTERNAL REVENUE

April 18, 2022
2303

COMMISSIONER OF INTERNAL REVENUE Vs. PUEBLO DE ORO DEVELOPMENT

April 18, 2022
2439

COMMISSIONER OF INTERNAL REVENUE Vs. GULF AIR COMPANY PHILIPPINE BRANCH

April 12, 2022
2414

COMMISSIONER OF INTERNAL REVENUE Vs. PREMIUM LEISURE AND AMUSEMENT, INC. (PLAI)

April 12, 2022
2350

COMMISSIONER OF INTERNAL REVENUE Vs. FONTERRA BRANDS PHILIPPINES, INC.

April 11, 2022
2371

HEMISPHERE -LEO BURNETT, INC., Petitioner, Vs.  COMMISSIONER OF INTERNAL REVENUE, CAESAR R. DULAY, OIC-ASSIST ANT OF LARGE SERVICE, ANGELES, AND OF INTERNAL COMMISSIONER TAXPAYERS TERESITA M. THE BUREAU REVENUE

April 11, 2022

2022 Supreme Court Decisions

G.R. NO.

CASE

DATE

239464

Commissioner of Internal Revenue Vs. Court of Tax Appeals-Third Division and Citysuper, Incorporated

October 10, 2022
258791

Taihei Alltech Construction (Phil.) Inc. Vs. Commissioner of Internal Revenue

December 7, 2022
230466

F.F. Cruz & Company, Inc. Vs. Authority of the Freeport Area of Bataan (AFAB), Rep. By Deogracias G.P. Custodio, Chairman & Administrator

October 12, 2022
226177-78 / 226212 / 226232

ESS Manufacturing Company, Inc. Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. ESS Manufacturing Company, Inc.

August 22, 2022
226680

Aces Philippines Cellular Satellite Corporation Vs. The Commissioner of Internal Revenue

August 30, 2022
215159

Chevron Holdings, Inc. (formerly Caltex Asia Limited) Vs. Commissioner of Internal Revenue

July 5, 2022
249795

Commissioner of Internal Revenue Vs. Wellington Investment & Manufacturing Corporation

November 29, 2022
259024

Republic of the Philippines, represented by the Commissioner of Internal Revenue Vs. Taganito HPAL Nickel Corporation

September 28, 2022
260261

Republic of the Philippines Vs. Robiegie Corporation

October 3, 2022
249153

Prime Steel Mill, Incorporated Vs. Commissioner of Internal Revenue

September 12, 2022
250479

Maibarara Geothermal, Inc. Vs. Commissioner of Internal Revenue

July 18, 2022
255158

Commissioner of Internal Revenue Vs. Procter & Gamble Asia PTE, Ltd.

March 16, 2022
249668

City of Davao and Bella Linda N. Tanjili, in her Official Capacity as City Treasurer of Davao City Vs. ARC Investors, Inc.

July 13, 2022
242647 / 243814

Philippine National Bank Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. Philippine National Bank

March 15, 2022
231238

Light Rail Transit Authority Vs. Bureau of Internal Revenue, represented by the Commissioner of Internal Revenue

June 20, 2022
222548

Fritz Bryn Anthony M. Delos Santos Vs. Commissioner of Internal Revenue

June 22, 2022
204226

Bureau of Internal Revenue Vs. Tico Insurance Company, Inc., Glowide Enterprises, Inc., and Pacific Mills, Inc.

April 18, 2022
230104

Bureau of Internal Revenue Vs. Samuel B. Cagang

March 16, 2022
211348

Commissioner of Internal Revenue Vs. Philippine Bank of Communications

February 23, 2022
258101

Nueva Edija II Electric Cooperative, Inc. Area II (NEECO II Area II) Vs. Commissioner of Internal Revenue

April 19, 2022
258947

Commissioner of Internal Revenue Vs. Court of Tax Appeals Second Division and QL Development, Inc.

March 29, 2022
214933

Republic of the Philippines, represented by the Bureau of Internal Revenue Vs. First Gas Power Corporation

February 15, 2022
230861

Asian Transmission Corporation Vs. Commissioner of Internal Revenue

February 14, 2022
205189

Harte-Hanks Philippines, Inc. Vs. Commissioner of Internal Revenue

March 7, 2022

2020 Supreme Court Decisions

G.R. NO.

CASE

DATE

227121

Commissioner of Internal Revenue Vs. The Hongkong Shanghai Banking Corporation Limited – Philippine Branch

December 9, 2020
230016

Commissioner of Internal Revenue Vs. Philex Mining Corporation

November 23, 2020
225266

Commissioner of Internal Revenue Vs. East Asia Utilities Corporation

November 16, 2020
252189

Games and Amusement Board and Bureau of Internal Revenue Vs. Klub Don Juan De Manila, Inc., et al.

November 3, 2020
203754 / 204418

Film Development Council of the Philippines Vs. Colon Heritage Realty Corporation, operator of Oriente Group of Theaters, represented by Isidoro A. Canizares/Film Development Council of the Philippines Vs. City of Cebu and SM Prime Holdings, Inc.

November 3, 2020
236325

Commissioner of Internal Revenue Vs. Filminera Resources Corporation

September 16, 2020
211779

Pilipinas Shell Petroleum Corporation Vs. Commissioner of Internal Revenue

November 3, 2020
216044

Philippine Dream Company, Inc. Vs. Commissioner of Internal Revenue

August 27, 2020
252993

Commissioner of Internal Revenue Vs. CBK Power Company Limited

September 21, 2020
227049

Commissioner of Internal Revenue Vs. Bank of the Philippine Islands

September 16, 2020
240729

Commissioner of Internal Revenue Vs. T Shuttle Services, Inc.

August 24, 2020
234445

Commissioner of Internal Revenue Vs. Deutsche Knowledge Services Pte. Ltd.

July 15, 2020
188760 / 189060 / 189333

The Commission on Audit, represented by its Chairman, The Bureau of Internal Revenue, represented by its Commissioner, and the Bureau of Customs, represented by its Commissioner Vs. Hon. Silvino T. Pampilo, Jr., et al./Chevron Philippines, Inc. Vs. Hon. Silvino T. Pampilo, Jr., et al./Petron Corporation Vs. Hon. Silvino T. Pampilo, Jr., et al.

June 30, 2020
238914

Qatar Airways Company with Limited Liability Vs. Commissioner of Internal Revenue

June 8, 2020
241424

Commissioner of Internal Revenue Vs. Lucio L. Co, et al.

February 26, 2020
244154

Zuellig-Pharma Asia Pacific Ltd. Phils. Rohq Vs. Commisisoner of Internal Revenue (CIR)

July 15, 2020
248033

Provincial Government of Cavite and Provincial Treasurer of Cavite Vs. CQM Management, Inc.

July 15, 2020
233301

Commission of Internal Revenue Vs. Chevron Holdings, Inc.

February 17, 2020
203806

Municipality of Famy, Laguna Vs. Municipality of Siniloan, Laguna

February 10, 2020
215801 / 218924

Bureau of Internal Revenue (BIR), as herein represented by its Commissioner Kim S. Jacinto-Henares Vs. First E-Bank Tower Condominium Corp./First E-Bank Tower Condominium Corp. Vs. Bureau of Internal Revenue (BIR), as herein represented by its Commissioner Kim S. Jacinto-Henares

January 15, 2020
217898

Commissioner of Internal Revenue Vs. Bases Conversion and Development Authority

January 15, 2020
210238

Imelda Sze, Sze Kou For, & Teresita Ng Vs. Bureau of Internal Revenue, represented by the Commissioner of Internal Revenue

January 6, 2020
245887

City of Davao and Mr. Erwin Alparaque, in his official capacity as Acting City Treasurer of the City of Davao Vs. AP Holdings, Inc.

January 22, 2020
217530-31 / 217536-37 / 217802

Kabalikat Para sa Maunlad na Buhay, Inc. Vs. Commissioner of Internal Revenue/Kabalikat Para sa Maunlad na Buhay, Inc. Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. Kabalikat Para sa Maunlad na Buhay, Inc.

February 10, 2020
222239

Association of International Shipping Lines, Inc., APL Co., Pte Ltd., and Maersk-Filipinas, Inc. Vs. Secretary of Finance and Commissioner of Internal Revenue

January 15, 2020

2021 Supreme Court Decisions

G.R. NO.

CASE

DATE

252965 / 254102

Saint Wealth Ltd., as represented by David Buenaventura & Ang Law Offices Vs. Bureau of Internal Revenue, herein represented by Hon. Caesar R. Dulay, in his capacity as Commissioner of the Bureau of Internal Revenue and John Does and Jane Does, as person acting for, in behalf, or under the authority of respondents/Marco Polo Enterprises Limited, MG Universal Link Limited, OG Global Access Limited, Pride Fortune Limited, VIP Global Solutions Limited, AG Interpacific Resources Limited, Wanfang Technology Management Ltd., Imperial Choice Limited, Bestbetinet Limited, Riesling Capital Limited, Golden Dragon Empire Ltd., Oriental Game Limited, Most Success International Group Limited, and High Zone Capital Investment Group Limited Vs. The Secretary of Finance in the person of Carlos G. Dominguez III and the Commissioner of Internal Revenue in the person of Caesar R. Dulay

December 7, 2021
251677

Commissioner of Internal Revenue Vs. Oriental Assurance Corporation

July 28, 2021
240163 / 240168-69

Department of Finance (DOF), represented by its Secretary and the Bureau of Internal Revenue (BIR) represented by its commissioner Vs. Asia United Bank, et al.

December 1, 2021
246343

The Bureau of Customs and the Commissioner of Customs Vs. Jade Bros. Farm and Livestock, Inc.

November 18, 2021
242354

Commissioner of Internal Revenue Vs. Ludo and Luym Corporation

November 23, 2021
219630-31

Commissioner of Internal Revenue Vs. Taganito Mining Corporation/Taganito Mining Corporation Vs. Commissioner of Internal Revenue

December 7, 2021
250748

Philippines Mining Development Corporation Vs. The Commissioner of Internal Revenue and the Officer-In-Charge-Assistant Commissioner, Large Taxpayers Service, in their Official capacities as officers of the Bureau on Internal Revenue

October 6, 2021
225169

Commissioner of Internal Revenue Vs. Macquarie Offshore Services Pty., Ltd. – Philippine Branch

October 6, 2021
222822

Stefani C. Saño Vs. Subic Bay Metropolitan Authority

October 13, 2021
219506

Municipality of San Mateo, Isabela, represented by Municipal Mayor Crispina R. Agcaoili, M.D., and Atty. Alfredo S. Remigio, in his capacity as the Municipal Legal Officer Vs. Smart Communications, Inc.

June 23, 2021
211188

The Secretary of Finance and the Commissioner of Customs Vs. Semirara Mining Corporation

September 29, 2021
246179

City Governement of Taguig Vs. Shoppers Paradise Realty & Development Corp., and Shoppers Paradise FTI Corporation

July 14, 2021
248840

New Vision Satellite Network, Inc. Vs. The Provincial Governement of Cagayan, represented by Honorable Governor Alvaro T. Antonio, and Emilia L. Iringan in her capacity as Provicial Treasurer

July 5, 2021
256195

Commissioner of Internal Revenue Vs. AIG Shared Services Corporation [Philippines]

November 22, 2021
225050

Federal Express Corporation Vs. Airfreight 2100, Inc. and the Commissionier of Internal Revenue

September 14, 2021
191587

Commissioner of Internal Revenue Vs. Pacific Plans Inc.

June 16, 2021
202093

Hedcor Sibulan, Inc. Vs. Commissioner of Internal Revenue

September 15, 2021
241848

Himlayang Pilipino Plans, Inc. Vs. Commissioner of Internal Revenue

May 14, 2021
226287

Commissioner of Internal Revenue Vs. Shinko Electric Industries Co., Ltd.

July 6, 2021
207587

Procter and Gamble Asia, Pte. Ltd. Vs. Commissioner of Internal Revenue

April 28, 2021
204405

Commissioner of Internal Revenue Vs. Unioil Corporation

August 4, 2021
244602

Mactel Corporation Vs. The City Government of Makati, the City Treasurer of Makati City and the Officer-in-Charge of the Office of the City Administrator and Head of Business Permits Office

July 14, 2021
230112 / 230119

Global Medical Center of Laguna, Inc. Vs. Ross Systems International Inc./Ross Systems International, Inc. Vs. Global Medical Center of Laguna, Inc.

May 11, 2021
222476

Commissioner of Internal Revenue Vs. Yumex Philippines Corporation

May 5, 2021
255382

Commissioner of Internal Revenue Vs. MCC Transport Singapore PTE, Ltd.

June 28, 2021
210501 / 211294 / 212490

Commissioner of Internal Revenue Vs. Court of Tax Appeals (First Divsion) and Pilipinas Shell Petroleum Corporation/The Bureau of Customs and Collector of Customs of the Port of Batangas Vs. Pilipinas Shell Petroleum Corporation/Pilippinas Shell Petroleum Corporation Vs. Court of Tax Appeals (First Divsion), Commissioner of Internal Revenue, Bureau of Customs and Collector of Customs of the Port of Batangas

March 15, 2021
203138-40

Commissioner of Customs Vs. PTT Philippines Trading Corporation

February 15, 2021
241302

The Province of Nueva Vizcaya, Provincial Treasurer of Nueva Vizcaya, Office of the Municipal Assessor and Treasurer Municipality of Alfonso Castaneda Province of Nueva Vizcaya Vs. CE Casecnan Water and Energy Company, Inc.

February 1, 2021
198529

Manila Electric Company Vs. City of Muntinlupa and Nelia A. Barlis

February 9, 2021
218057

Commissioner of Internal Revenue Vs. Philex Mining Corporation

January 18, 2021
215955

Metropolitan Waterworks and Sewerage System Vs. Central Board of Assessment Appeals, The Pasay City Local Board of Assessment Appeals, Pasay City, The Pasay City Treasurer and City Assessor

January 13, 2021

2019 Supreme Court Decisions

G.R. NO.

CASE

DATE

203754 / 204418

Film Development Council of the Philippines Vs. Colon Heritage Realty Corporation/Film Development Council of the Philippines Vs. City of Cebu and SM Prime Holdings, Inc.

October 15, 2019
233556

City Treasurer of Manila Vs. Philippine Berverage Partners, Inc., substituted by Coca-Cola Bottlers Philippines

September 11, 2019
221771

Terp Construction Corporation Vs. Banco Filipino Savings and Mortage Bank

September 18, 2019
223318

Cesar V. Purisima, in his capacity as Secretary of teh Department of Finance and Emmanuel F. Dooc, in his capacity as Insurance Commissioner Vs. Security Pacific Assurance Corporation, et al.

July 15, 2019
228539

Association of Non-Profit Clubs, Inc. (ANPC), herein represented by its authorized representative, Ms. Felicidad M. Del Rosario Vs. Bureau of Internal Revenue (BIR), herein represented by Hon. Commissioner Kim S. Jacinto-Henares

June 26, 2019
238775 / 238821

Deutsche Knowledge Services, Pte. Ltd. Vs. Commissioner of Internal Revenue/Republic of the Philippines, represented, by the Commissioner of Internal Revenue · versus Deutsche Knowledge Services, Pte. Ltd.

April 10, 2019
231581

Commissioner of Internal Revenue Vs. Univation Motor Philippines, Inc.

April 10, 2019
213199

Land Bank of the Philippines Vs. Esperanza Briones-Blanco, et al.

March 27, 2019
230412

Commissioner of Internal Revenue Vs. Team Energy Corporation

March 27, 2019
221780

Commissioner of Internal Revenue Vs. V.Y. Domingo Jewellers, Inc.

March 25, 2019
212699

Commissioner of Internal Revenue Vs. Philippine National Bank

March 13, 2019
241697

City of Davao and Bella Linda N. Tanjili, in her official capacity as City Treasurer of Davao City Vs. Randy Allied Ventures, Inc.

July 29, 2019

206026

JMA Agricultural Development Corporation Vs. Land Bank of the Philippines

July 10, 2019

221366

City of Manila Vs. Alejandro Roces Prieto, et al.

July 8, 2019

226556

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

July 3, 2019

214044

University of the Philippines Vs. City Treasurer of Quezon City

June 19, 2019

210604

Misnet, Inc. Vs. Commissioner of Internal Revenue

June 3, 2019

243687

Kepco SPC Power Corporation Vs. Legal and Compliance Service-Board of Investments, and the Board of Investments

June 3, 2019

241338

Commissioner of Internal Revenue Vs. Roca Security and Investigation Agency, Inc.

April 10, 2019

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.

April 10, 2019
221780

Commissioner of Internal Revenue Vs. V.Y. Domingo Jewellers, Inc.

March 25, 2019
210191

National Power Corporation Vs. the Province of Pangasinan and the Provincial Assessor of Pangasinan

March 4, 2019

211449

Commissioner of Internal Revenue Vs. Transfield Philippines, Inc.

January 16, 2019

205282

Steag State Power, Inc. Vs. Commissioner of Internal Revenue

January 14, 2019

211289

Commissioner of Internal Revenue Vs. La Flor Dela Isabela, Inc.ommissioner of Internal Revenue Vs. La Flor Dela Isabela, Inc.

January 14, 2019

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