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PrivacyNotice

2023 Supreme Court Decisions

G.R. NO.

CASE

DATE

227932

Mindanao II Geothermal Partnership [now Axia Power Holdings Philippines Corporation] Vs. Commissioner of Internal Revenue

November 8, 2023
211772  / 212178

Integrated Bar of the Philippines and Philippine College of Physicians, Philippine Medical Association, Inc., Philippine Dental Association Vs. Secretary Cesar V. Purisima of the Department of Finance and Commissioner Kim S. Jacinto-Henares of The Bureau of Internal Revenue / Association of Small Accounting Practitioners in the Philippines, Inc. v. Hon. Secretary of Finance Cesar v. Purisima and Hon. Commissioner of Internal Revenue Kim S. Jacinto-Henares

April 18, 2023
261171

Commissioner of Internal Revenue Vs. BW Shipping Philippines, Inc.

October 4, 2023
242489 / 247397

Asian Transmission Corporation Vs. Commissioner of Internal Revenue/Commission of Internal Revenue Vs. Asian Transmission Corporation

 
November 8, 2023
252083

San Miguel Energy Corporation Vs. Commissioner of Internal Revenue

December 4, 2023
266409

Commissioner of Internal Revenue Vs. First Philippine Industrial Corporation

August 23, 2023
257694

Amadeus Marketing Philippines, Inc. Vs. Commissioner of Internal Revenue

April 17, 2023
217731

Victoria Manufacturing Corporation Vs. Commissioner of Internal Revenue

August 9, 2023
252407

Hedcor, Inc. Vs. Court of Tax Appeals and Commissioner of Internal Revenue

July 31, 2023
264572

Commissioner of Internal Revenue Vs. Geniographics Incorporated

July 26, 2023
265857

People of the Philippines Vs. Hon. Roman G. Del Rosario, Hon. Catherine T. Manahan, Hon. Marian Ivy F. Reyes-Fajardo, in their capacity as the Justices comprising the 1st Division of the Court of Tax Appeals, COSCO Petroleum Company, Inc., and Michael T. Cosay

August 14, 2023
259309

Commissioner of Internal Revenue Vs. Toledo Power Company

February 13, 2023
260912

The Department of Energy Vs. Commissioner of Internal Revenue

August 30, 2023
204687

United Coconut Planters Bank, substituted by Land Bank of the Philippines Vs. Commissioner of Internal Revenue

April 24, 2023
198609-10 / 229812

Department of Finance and Department of Energy Vs. Philippine Airlines, Inc./The Department of Finance and The Department of Energy Vs. Philippine Airlines, Inc.

April 26, 2023
247737

247737 Mcdonald's Philippines Realty Corporation vs Commissioner of Internal Revenue

March 28, 2023
208310-11 / 208662

People of the Philippines Vs. Joel C. Mendez/Joel C. Mendez Vs. People of the Philippines

March 28, 2023
234614

Oceanagold (Philippines), Inc. Vs. Commissioner of Internal Revenue

June 14, 2023
202417 / 203245

Hon. Corazon J. Soliman, in her capacity as Secretary of the Department of Social Welfare and Development Vs. Carlos T. Santos/The Manila Southwoods Golf and Country Club, Inc. Vs. Carlos T. Santos, Jr.

July 25, 2023
255324 & 255353

Commissioner of Internal Revenue Vs. Toledo Power Company

April 12, 2023
243523-24

Commissioner of Internal Revenue Vs. Coral Bay Nickel Corporation

February 15, 2023
224079

Avon Products Manufacturing, Inc. Vs. Commissioner of Internal Revenue

March 29, 2023
247748

The Secretary of Finance Vs. Egis Road Operations, S.A.

January 30, 2023
257697

San Miguel Corporation Vs. Commissioner of Internal Revenue/Commissioner of Internal Revenue Vs. San Miguel Corporation

April 12, 2023
200395

City of Makati Vs. Commissioner of Internal Revenue

March 15, 2023
223767

Commissioner of Internal Revenue Vs. South Entertainment Gallery, Inc.

April 24, 2023
255470-71

Commissioner of Internal Revenue Vs. Cargill Philippines, Inc.

January 30, 2023
255085

Commissioner of Internal Revenue Vs. Vestas Services Philippines, Inc.

March 29, 2023
249045

Commissioner of Intenal Revenue Vs. Parity Packaging Corporation

January 11, 2023
247770

Antel Sea View Towers Condominium Corporation Vs. Bureau of Internal Revenue

January 11, 2023
223469

Commissioner of Internal Revenue Vs. Sony Ericsson Mobile Communications International AB

January 11, 2023
259049

Commissioner of Internal Revenue Vs. Sony Ericsson Mobile Communications International AB

January 11, 2023
255961

Petron Corporation Vs. Commissioner of Internal Revenue

March 20, 2023
241337

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

March 13, 2023
239260

Brewery Properties, Inc. Vs. Commissioner of Internal Revenue

March 6, 2023
241068-69

Commissioner of Internal Revenue Vs. Medtecs International Corporation Limited

February 20, 2023
256740

Tanduay Distillers, Inc., represented by its SVP and CFO, Nestor C. Mendones Vs. Commissioner of Internal Revenue

February 13, 2023

2024 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

2793

COMMISSIONER OF INTERNAL REVENUE v. FILAIRCO, INC., doing business under the name and style TRANE PHILIPINES

December 13, 2024
2465

NATIONAL FOOD AUTHORITY, Represented by Acting Regional Manager Felimon T. Cangrejo of NFA-ARMM v. MUNICIPALITY OF SHARIFF AGUAK, TREASURER OF SHARIFF AGUAK MAGUINDANAO AND MUNICIPAL ASSESSOR OF SHARIFF AGUAK MAGUINDANAO

December 13, 2024
2827

HEIDE D. PANGILINAN, in her official capacity as the CITY ASSESSOR, And FLORIDA R. OCA, in her official capacity as the CITY TREASURER, OF CABANATUAN CITY, v. THE CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) and NATIONAL GRID CORPORATION OF THE PHILIPPINES (NGCP) (Formerly EB UDK- 028)

December 12, 2024
2826

COMMISSIONER OF INTERNAL REVENUE v. SUN LIFE GREPA FINANCIAL, INC

December 12, 2024
2794

COMMISSIONER OF INTERNAL REVENUE v. BRIGHT ALLIANCE ENTERPRISES CORPORATION

December 11, 2024
2651

ORTIZ MEMORIAL CHAPEL, INC. represented by Ronald Ortiz v. COMMISSIONER OF INTERNAL REVENUE

December 06, 2024
CRIM-115

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila)

December 04, 2024
2807

TAGUIG CITY GOVERNMENT, HON. LINO EDGARDO S. CAYETANO, in his capacity as the (former) Mayor of the City of Taguig, and Atty. J. Voltaire L. Enriquez, in his capacity as Treasurer of City of Taguig v. KENSINGTON PLACE CONDOMINIUM CORPORATION

December 03, 2024
2770

ELTA INDUSTRIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

November 28, 2024
2878

COMMISSIONER OF INTERNAL REVENUE v. BRITISH AMERICAN TOBACCO (PHILIPPINES), LIMITED

November 27, 2024
2758

HOLCIM PHILIPPINES, INC. v. THE CITY OF MANILA AND JOSEPHINE D. DAZA, IN HER CAPACITY AS THE CITY TREASURER OF THE CITY OF MANILA

November 26, 2024
2735

COMMISSIONER OF INTERNAL REVENUE v. CARMEN COPPER CORPORATION

November 26, 2024
2890

COMMISSIONER OF INTERNAL REVENUE v. SAN MIGUEL BREWERY INC.

November 26, 2024
2765

COMMISSIONER OF INTERNAL REVENUE v. ZUELLIG PHARMA CORPORATION

November 25, 2024
2782

COMMISSIONER OF CUSTOMS v. GLOBE TELECOM INC.

November 14, 2024
CRIM-114

PEOPLE OF THE PHILIPPINES v. LOGISTICS.COM CORPORATION, JOVAN G. TRIAS, ARMAN R. ONG and ERMA O. AUNARIO, Diezmo Road, Pulo, Cabuyao City, Laguna

November 08, 2024
2791

COMMISSIONER OF INTERNAL REVENUE v. FIDELA D. FERNANDEZ represented by her attorney-in-fact Jose Vicente D. Fernandez

November 05, 2024
2798

COMMISSIONER OF INTERNAL REVENUE v. KUWAIT AIRWAYS CORPORATION

November 04, 2024
2662

COMMISSIONER OF INTERNAL REVENUE v. BERRINGER MARKETING, INC.

November 04, 2024
CRIM-127

ELMA V. NG v. PEOPLE OF THE PHILIPPINES

September 30, 2024
2724

COMMISSIONER OF INTERNAL REVENUE v. STEEL CORPORATION OF THE PHILIPPINES

September 30, 2024
CRIM-116

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila)

September 26 2024
CRIM-105

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN, (No. 113, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila

September 26, 2024
2263

COMMISSIONER OF INTERNAL REVENUE v. FIRST LIFE FINANCIAL CO., INC.

August 15, 2024
2736

MANILA ELECTRIC COMPANY v. CENTRAL BOARD OF ASSESSMENT APPEALS, LOCAL BOARD OF ASSESSMENT APPPEALS OF BACOOR CITY, CAVITE OFFICE OF THE CITY TREASURER OF BACOOR, represented by ATTY. EDITH C. NAPALAN, CITY TREASURER OF BACOOR CITY

August 15, 2024
2738

GAMMA GRAY MARKETING v. BUREAU OF CUSTOMS, REPRESENTED BY ITS COMMISSIONER, ISIDRO S. LAPE?A

August 15, 2024
CRIM-119

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila)

August 14, 2024
2773

COMMISSIONER OF INTERNAL REVENUE v. PROCTER & GAMBLE (PHILIPPINES), INC.[ AS THE ASSIGNEE OF PROCTER & GAMBLE DISTRIBUTING (PHILIPPINES), INC.]

August 14, 2024
CRIM-110

BUREAU OF INTERNAL REVENUE v. ZIEGFRIED LOO TIAN, (No. 1013, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila)

August 13, 2024
CRIM-130

PEOPLE OF THE PHILIPPINES as represented by the Solicitor General through the Bureau of Internal Revenue v. ZIEGFRIED LOO TIAN

August 13, 2024
2749

COMMISSIONER OF INTERNAL REVENUE v. COURT OF TAX APPEALS THIRD DIVISION and FCF MINERALS CORPORATION

August 13, 2024
2751

COMMISSIONER OF INTERNAL REVENUE v. GOLDXTREME TRADING CO.

August 09, 2024
2752

COMMISSIONER OF INTERNAL REVENUE v. ASURION HONG KONG LIMITED-ROHQ

August 06, 2024
CRIM-111

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN, (No. 1013, Juan Luna Street, Brgy. 27, Zone 1, Tondo, Manila

August 06, 2024
CRIM-104

PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy.27. Zone 1, Tondo, Manila

August 06, 2024
2732

BANGKO SENTRAL NG PILIPINAS v. COMMISSIONER OF INTERNAL REVENUE

July 19, 2024
2731

VICTOR R. DEL ROSARIO RICE MILL CORPORATION v. HON. REY LEONARDO B. GUERRERO, IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF CUSTOMS, ATTY. ERASTUS SANDINO AUSTRIA, IN HIS CAPACITY AS DISTRICT COLLECTOR, MANILA INTERNATIONAL CONTAINER PORT, AND THE BUREAU OF CUSTOMS

July 18, 2024
CRIM-107

BUREAU OF INTERNAL REVENUE v. ZIEGFRIED LOO TIAN

June 18, 2024
2762

COMMISSIONER OF INTERNAL REVENUE v. ZILOG ELECTRONICS PHILIPPINES, INC.

June 18, 2024
2708

ASURION HONG KONG LIMITED - ROHQ v. COMMISSIONER OF INTERNAL REVENUE

June 11, 2024
2723

COMMISSIONER, BUREAU OF INTERNAL REVENUE, represented by OIC-Regional Director, Maridur V. Rosario, Revenue Region No. 9A - CaBaMiRo, Sto. Tomas, Batangas, v. BASIC HOUSING SOLUTIONS, INC.

June 11, 2024
2744

AECOM PHILIPPINES CONSULTANTS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

June 10, 2024
2750

PILIPINAS KYOHRITSU INC. v. COMMISSIONER OF INTERNAL REVENUE

May 29, 2024
2639

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 28, 2024
2809

COMMISSIONER OF INTERNAL REVENUE v. MCKINSEY & CO. (PHILS)

May 28 2024
2503

COMMISSIONER OF INTERNAL REVENUE v. SCICINDUSTRIAL CORP.

May 27, 2024
2726

SANYO SEIKI STAINLESS STEEL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 20, 2024
2704

COMMISSIONER OF INTERNAL REVENUE v. RIECKERMANN PHILIPPINES, INC.

May 13, 2024
2699

COMMISSIONER OF INTERNAL REVENUE v. ORO DARE LOGISTICS CORPORATION

May 10, 2024
2721

COMMISSIONER OF INTERNAL REVENUE v. OCEANAGOLD (PHILIPPINES), INC.

May 10, 2024
2730

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 08, 2024
2772

COMMISSIONER OF INTERNAL REVENUE v. RCL FEEDERS PHILS., INC.

April 29, 2024 
2585

COMMISSIONER OF INTERNAL REVENUE v. CAPITOL STEEL CORPORATION

April 25, 2024
2702

COMMISSIONER OF INTERNAL REVENUE v. DIAGEO PHILIPPINES, INC.

April 25, 2024 
2719

SERVICES RESOURCES, INC. v. PASIG CITY REPRESENTED BY HON. ROBERT EUSEBIO, CITY MAYOR and MARITA A. CALAJE, OIC - CITY TREASURER

April 23, 2024
2318

CEBU III ELECTRIC COOPERATIVE INC. v. SECRETARY OF DEPARTMENT OF FINANCE and COMMISSIONER OF INTERNAL REVENUE

April 22, 2024
CRIM-129

PEOPLE OF THE PHILIPPINES v. STAR ASSET MANAGEMENT NPL., MARK S. FRONDOSO AND JOSEPH RYAN R. SYCIP Unit 3A, One Orion Building, 11th Avenue, corner 38th Street, Bonifacio Global City, Taguig Metro Manila

April 22, 2024
2712

PREMIUMLEISURE AND AMUSEMENT, INC. (PLAI) v. COMMISSIONER OF INTERNAL REVENUE

April 22, 2024
2675

COMMISSIONER OF INTERNAL REVENUE v. TANN PHILIPPINES

April 19, 2024
2714

STA.ROSA FARM PRODUCTS CORPORATION v. COMMISSIONER OF CUSTOMS

April 18, 2024
2649

NPC ALLIANCE CORPORATION, Represented by Renato B. Magadia, Vice-Chairman of the Board, v. COMMISSIONER OF CUSTOMS

April 18, 2024
2748

COMMISSIONER OF INTERNAL REVENUE v. NEW YORK BAY PHILIPPINES, INC.

April 18, 2024
2751

COMMISSIONER OF INTERNAL REVENUE v. GOLDXTREME TRADING CO.

April 17, 2024
CRIM-099

PEOPLE OF THE PHILIPPINES v. SERAFIN PANALIGAN VILLALOBOS

April 17, 2024
CRIM-123

PEOPLE OF THE PHILIPPINES v. ANTONIO VALERIANO M. BERNARDO (A.V.M. BERNARDO ENGINEERING) (AT LARGE: Address: No. 604 T. Santiago St., Lingunan, Valenzuela City, Metro Manila)

April 16, 2024
2690

COMMISSIONER OF INTERNAL REVENUE v. HARD ROCK CAFE (MAKATI CITY), INC.

April 12, 2024
2695

COMMISSIONER OF INTERNAL REVENUE AND GLEN A. GERALDINO, REGIONAL DIRECTOR OF REVENUE REGION No.8 - MAKATI CITY v. SOFGEN HOLDINGS LIMITED - PHILIPPINE BRANCH

April 12, 2024
2680

BANGKO SENTRAL NG PILIPINAS v. COMMISSIONER OF INTERNAL REVENUE

April 02, 2024
2559

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE AIRLINES, INC.

March 13, 2024
2729

COMMISSIONER OF INTERNAL REVENUE v. RITEGROUP INCORPORATED

March 12, 2024
CRIM-124

PEOPLE OF THE PHILIPPINES v. ANTONIO VALERIANO M. BERNARDO, (A.V.M. BERNARDO ENGINEERING) (AT-LARGE: Address: No. 604 T. Santiago St., Lingunan, Valenzuela City, Metro Manila)

March 08, 2024
2698

COMMISSIONER OF CUSTOMS v. SL HARBOR BULK TERMINAL CORPORATION

March 08, 2024
2713

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

March 07, 2024
2674

COMMISSIONER OF INTERNAL REVENUE v. FORMULA SPORTS, INC.

March 06, 2024
9862

STEPAN PHILIPPINES QUATERNARIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

February 28, 2024
CRIM-096

JIMMY A. ANG and OLIVIA N. ANG v. PEOPLE OF THE PHILIPPINES (formerly A-14 per Reso dtd 10/24/22)

February 22, 2024
2687

BANGKO SENTRAL NG PILIPINAS v. COMMISSIONER OF INTERNAL REVENUE

February 21, 2024
2720

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

February 20, 2024
2654

COMMISSIONER OF INTERNAL REVENUE v. ATLASSIAN PHILIPPINES, INC.

February 16, 2024
2686

COMMISSIONER OF INTERNAL REVENUE v. ATLAS PRECISION ENVIRONMENT CORPORATION

February 13, 2024
2781

COMMISSIONER OF INTERNAL REVENUE v. RCBC SAVINGS BANK, INC.

February 12, 2024
2635

COMMISSIONER OF INTERNAL REVENUE v. ORICA PHILIPPINES, INC.

February 12, 2024
2655

COMMISSIONER OF INTERNAL REVENUE v. ARMADILLO HOLDINGS, INCORPORATED (now ABRAHAM HOLDINGS, INC.)

February 12, 2024
2553

BUKIDNON SECOND ELECTRIC COOPERATIVE, INC. (BUSECO) v. COMMISSIONER OF INTERNAL REVENUE

February 08, 2024
2688

REMA TIP TOP PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

February 08, 2024
2692

IRISH FE N. AGUILAR, MAJELLA R. CANZON, HELEN B. CRUDA, MARIA AMPARO M. DATO, & RUTH C. MANGROBANG v. HONORABLE LILIA CATRIS GUILERMO, in her capacity as COMMISSIONER OF INTERNAL REVENUE

February 07, 2024
2715

PILIPINAS KYOHRITSU INC., v. COMMISSIONER OF INTERNAL REVENUE

February 06, 2024
2607

COMMISSIONER OF INTERNAL REVENUE v. AG COUNSELORS CORPORATION

February 01, 2024
2633

BUREAU OF INTERNAL REVENUE v. MEGACONSTRUCT GROUP INC.

February 01, 2024
2627

MATEX INTERNATIONAL, INC. v. COMMISSIONER OF INTERNAL REVENUE

January 30, 2024
2685

AMADEUS MARKETING PHILIPPINES, INC., v. COMMISSIONER OF INTERNAL REVENUE

January 24, 2024
2656

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

January 18, 2024
2544

COMMISSIONER OF INTERNAL REVENUE v. GINEBRA SAN MIGUEL, INC. (Consolidated with CTA EB NO. 2555)

January 18, 2024
2661

COMMISSIONER OF INTERNAL REVENUE v. WILLIAM R. VILLARICA

January 18, 2024
2667

COMMISSIONER OF INTERNAL REVENUE v. EXECUTIVE INTERNATIONAL MOVERS, INC.

January 18, 2024
2707

COMMISSIONER OF INTERNAL REVENUE v. SM INVESTMENTS CORPORATION

January 16, 2024
2672

ROXAS HOLDINGS, INC. v. COMMISSIONER OF INTERNAL REVENUE

January 15, 2024
2643

COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION

January 12, 2024
2668

COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS v. SAMAHAN NG MGA KAPAMPANGAN SA SAN ILDEFONSO MULTI-PURPOSE COOPERATIVE, SIL MULTIPURPOSE COOPERATIVE and GREEN VALLEY UNITED COOPERATIVE

January 12, 2024
2604

L.T.J.S. STORE, represented by its Owner/Proprietor MR. ANTONIO DE JESUS SILVA v. HON. DISTRICT COLLECTOR OF CUSTOMS, Port of Manila International Container Terminal (MICT), S Access Road, North Harbor, Port Area, Manila and HON. REY LEONARDO GUERRERO, Commissioner of Customs, Ground Floor, OCOM Bldg. 16th St., South Harbor, Port Area, Manila

January 12, 2024
2670

MELCO RESORTS LEISURE (PHP) CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

January 09, 2024
2648

COMMISSIONER OF INTERNAL REVENUE v. 8196 CONVENIENCE CORPORATION

January 05, 2024

2023 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

868

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE AMUSEMENT AND GAMING CORPORATION (PAGCOR)

December 22, 2023
2610

COMMISSIONER OF INTERNAL REVENUE v. ATENEO DE DAVAO UNIVERSITY

December 20, 2023
2405

CONTACT CENTERS ASSOCIATION OF THE PHILIPPINES, INC. (CCAP) v. COMMISSIONER OF INTERNAL REVENUE

December 15, 2023
2678

SITEL PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

December 13, 2023
2689

COMMISSIONER OF INTERNAL REVENUE v. PREMIER CENTRAL, INC.

December 01, 2023
2722

DOLE Philippines Inc. - Stanfilco Division, v. The Sangguniang Panlungsod of the City of Davao, and the Hon. Sara Z. Duterte-Carpio and Hon. Erwin P. Alparaque, in their respective capacities as Mayor and Treasurer of the City of Davao

December 01, 2023
2518

COMMISSIONER OF INTERNAL REVENUE v. DIGOS MARKET VENDORS MULTI-PURPOSE COOPERATIVE (DIMAVEMC), represented by its CHAIRMAN OF THE BOARD OF DIRECTORS, CONSTANTINO L. RABAYA, JR.

November 30, 2023
2546

MALAYAN EDUCATION SYSTEM, INC. (FORMERLY KNOWN AS MALAYAN COLLEGES, INC. AND PRESENTLY OPERATING UNDER THE NAME OF MAPUA UNIVERSITY) v. CITY OF MAKATI, CITY MAYOR, AND CITY TREASURER

November 20, 2023
2659

PILIPINAS KYOHRITSU INC. v. COMMISSIONER OF INTERNAL REVENUE

November 17, 2023
2630

COMMISSIONER OF INTERNAL REVENUE v. INTEGREON MANAGED SOLUTIONS (PHILIPPINES), INC.

November 15,2023
2594

ARROW FREIGHT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

November 15,2023
2572

NATIONAL DEVELOPMENT COMPANY v. COMMISSIONER OF INTERNAL REVENUE

November 13,2023
2646

COMMISSIONER OF INTERNAL REVENUE v. JUAN MIGUEL M. ARROYO & MA. ANGELA M. ARROYO (GOMECO METAL CORP.)

October 23, 2023
2681

COMMISSIONER OF INTERNAL REVENUE v. THE MERRY COOKS, INC.

October 23, 2023
2663

OCEANAGOLD (PHILIPPINES) INC. v. COMMISSIONER OF INTERNAL REVENUE

October 18, 2023
2510

COMMISSIONER OF INTERNAL REVENUE v. PAYMENTWALL INC.

October 17, 2023
2570

COMMISSIONER OF INTERNAL REVENUE v. DRUGMAKERS BIOTECH RESEARCH LABORATORIES, INC.

October 17, 2023
2632

COMMISSIONER OF INTERNAL REVENUE v. PHILIP MORRIS PHILIPPINES MANUFACTURING, INC.

October 17, 2023
2603

COMMISSIONER OF INTERNAL REVENUE v. MEDICARD PHILIPPINES, INC.

October 11, 2023
2621

COMMISSIONER OF INTERNAL REVENUE v. BAC-MAN GEOTHERMAL INC.

October 11, 2023
2673

COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

October 11, 2023 
2666

COMMISSIONER OF INTERNAL REVENUE v. KURIMOTO (PHILIPPINES) CORPORATION

October 11, 2023 
2665

COMMISSIONER OF INTERNAL REVENUE v. MAERSK GLOBAL SERVICES CENTRES (PHILIPPINES) LTD.

October 11, 2023
2623

REMA TIP TOP PHILIPPINES INC., v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2658

STAGES PRODUCTION SPECIALISTS, INC. v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2595

AB LEISURE EXPONENT, INC. (doing business under the name and style of Bingo Bonanza) v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2641

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

October 04, 2023 
2728

MONACAT TRADING v. COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS

October 04, 2023  
2612

COMMISSIONER OF INTERNAL REVENUE v. ALTIMAX BROADCASTING CO., INC.

October 03, 2023 
CRIM-089

PEOPLE OF THE PHILIPPINES v. RONNEL LAMPA DEGUZMAN (LUCKY SEA TRADING)

October 03, 2023 
2652

IRISH FE N. AGUILAR v. HONORABLE LILIA CATRIS GUILLERMO, in her capacity as COMMISSIONER OF INTERNAL REVENUE

October 02, 2023 
2626

COMMISSIONER OF INTERNAL REVENUE v. CITIPARKING MANAGEMENT CORPORATION

September 29, 2023
2619

COMMISSIONER OF INTERNAL REVENUE v. ABS-CBN FILM PRODUCTIONS, INC. [Surviving Entity of the Merger Among Star Songs, Inc., Star Recording, Inc., and ABS-CBN Film Productions, Inc.]

September 28, 2023
2596

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

September 25, 2023
2556

COMMISSIONER OF CUSTOMS v. HERMA SHIPPING AND TRANSPORT CORPORATION

September 21, 2023
1723

NATIONAL POWER CORPORATION v. PROVINCE OF DINAGAT ISLANDS AND ERMILINDA C. BIOL

September 19, 2023
2568

CARMEN COPPER CORPORATION V. COMMISSIONER OF INTERNAL REVENUE

September 19, 2023
2634

CITY OF MAKATI AND JESUSA E. CUNETA, in her capacity as the MAKATI CITY TREASURER v. DMCI HOLDINGS, INC.

September 18, 2023
2435

GETZ PHARMA (PHILS.), INC. v. HON.COMMISSIONER KIM S. JACINTO-HENARES, HON. ALFREDO V. MISAJON, Regional Director, Revenue Region No. 7 and HON. JOSEPHINE S. VIRTUCIO, Regional District Officer, Revenue District No. 43-A, East Pasig

September 15, 2023
2640

REGUS SERVICE CENTRE, PHILIPPINES B.V. v. COMMISSIONER OF INTERNAL REVENUE

September 15, 2023
2566

COMMISSIONER OF INTERNAL REVENUE v. PHILUSA CORPORATION

September 13, 2023
2598

AMADEUS MARKETING PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

September 13, 2023
2637

GHD PTY LTD. (FORMERLY GUTTERIDGE HASKIN & DAVEY PTY. LTD.) v. COMMISSIONER OF INTERNAL REVENUE

September 06, 2023
2558

FCF MINERALS CORPORATION v. COMMISSIONER OF CUSTOMS

September 04, 2023
2578

THE COMMISSIONER OF INTERNAL REVENUE in the person of Caesar R. Dulay v. LBP SERVICE CORPORATION

August 30, 2023
2580

COMMISSIONER OF INTERNAL REVENUE v. THE COURT OF TAX APPEALS-SECOND DIVISION AND NIPPON EXPRESS PHILIPPINES CORPORATION

August 29, 2023
CRIM-093

PEOPLE OF THE PHILIPPINES v. COURT OF TAX APPEALS SECOND DIVISION, R-JELL MARKETING & CONSTRUCTION COMPANY, LILY PEDROSO, ERNESTO PEDROSO and ELVIN PEDROSO

August 29, 2023
2624

COMMISSIONER OF INTERNAL REVENUE v. iSCALE SOLUTIONS, INC.

August 23, 2023
2581

KNUTSEN PHILIPPINES INC. v. COMMISSIONER OF INTERNAL REVENUE

August 23, 2023
2645

ACE SAATCHI & SAATCHI ADVERTISING, INC. v. THE HONORABLE COMMISSIONER OF INTERNAL REVENUE

August 15, 2023
2602

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

August 15, 2023
2622

FCF MINERALS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 15, 2023
2638

PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA ROHQ v. COMMISSIONER OF INTERNAL REVENUE

August 14, 2023
2620

MTI ADVANCED TEST DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 14, 2023
2524

COMMISSIONER OF INTERNAL REVENUE v. ALTUS ANGELES, INC. 

August 14, 2023
2617

GOLDMINE RICE MARKETING, represented by its Proprietor MR. ORLANDO C. MANUNTAG v. HON. DISTRICT COLLECTOR OF CUSTOMS, Port of Manila International Container Terminal (MICT) S Access Road, North Harbor, Port Area, Tondo, Manila and HON. REY LEONARDO GUERRERO, Commissioner of Customs, G/F OCOM Bldg. 16th St., South Harbor, Port Area, Manila

August 14, 2023
2397

JG SUMMIT HOLDINGS, INC. v. COMMISSIONER OF INTERNAL REVENUE

August 04, 2023
2569

BUREAU OF INTERNAL REVENUE represented by COMMISSIONER CAESAR R. DULAY v. HON. MENARDO I. GUEVARRA in his capacity as SECRETARY OF JUSTICE and FERDINAND SANTOS in his capacity as president of Camp John Hay Hotel Corp,

August 03, 2023
2625

COMMISSIONER OF INTERNAL REVENUE v. SAN MIGUEL BREWERY INC.

August 02, 2023
CRIM-095

JIMMY A. ANG and OLIVIA N. ANG v. PEOPLE OF THE PHILIPPINES

August 02, 2023
2519

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

August 02, 2023
2629

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 02, 2023
2516

DIZON FARMS PRODUCE, INC. v. COMMISSIONER OF INTERNAL REVENUE

August 01, 2023
2563

L.T.J.S. STORE Represented by its Owner/Proprietor, MR. ANTONIO DE JESUS SILVA, v. HON. DISTRICT COLLECTOR OF CUSTOMS, MICP and HON. COMMISSIONER OF CUSTOMS REY LEONARDO B. GUERRERO

July 27,2023
2520

BRYAN M. TORREGOSA v. REGIONAL DIRECTOR BUREAU OF INTERNAL REVENUE, DAVAO CITY REVENUE REGION 19

July 26,2023
2573

DONATO C. CRUZ TRADING CORP. v. COMMISSIONER OF INTERNAL REVENUE

July 25,2023
2514

NLEX CORPORATION (FORMERLY MANILA NORTH TOLLWAYS CORPORATION, AS THE SURVIVING CORPORATION AND HAS ABSORBED TOLLWAYS MANAGEMENT CORPORATION) v. MUNICIPALITY OF GUIGUINTO, BULACAN AND HON. GUILLERMA DL. GARRIDO, IN HER CAPACITY AS THE OIC-MUNICIPAL TREASURER OF GUIGUINTO, BULACAN

July 19, 2023
2590

MAXIMA MACHINERIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

July 18, 2023
2560

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS TOYS INC.

July 13, 2023
2608

MELCO RESORTS LEISURE (PHP) CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 11, 2023
CRIM-094

PEOPLE OF THE PHILIPPINES v. GREAT DOMESTIC INSURANCE COMPANY OF THE PHILIPPINES, MAR S. LOPEZ, JEMMA L. LAMCES, MARCELESA F. SARTO

July 10, 2023
2615

PETRON CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 07, 2023
2601

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

July 07, 2023
2611

MONTALBAN METHANE POWER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 06, 2023
2499

LOADSTAR SHIPPING CO. INC. represented herein by TEODORO G. BERNARDINO v. COMMISSIONER OF INTERNAL REVENUE

July 04, 2023
2536

COMMISSIONER OF INTERNAL REVENUE v. EXCLUSIVE NETWORKS-PH, INC. formerly TRANSITION SYSTEMS PHILS. PTE LTD., INC. herein represented by MICHELLE G. MEJIA

July 04, 2023
2551

COMMISSIONER OF INTERNAL REVENUE v. LINDEN SUITES, INC., As represented by EUGENE U. BALCOS

July 04, 2023
2599

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

July 04, 2023
2564

COMMISSIONER OF INTERNAL REVENUE v. ECOTECHNOVATIONS, INC.

July 03, 2023
2537

COMMISSIONER OF INTERNAL REVENUE v. GATEWAY RURAL BANK, INC.

June 22,2023
2592

COMMISSIONER OF INTERNAL REVENUE v. SONY PHILIPPINES INCORPORATED 

June 22,2023
2639

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 22,2023
2583

COMMISSIONER OF INTERNAL REVENUE v. GB GLOBAL EXPREZ, INC.

June 22,2023
CRIM-090

PEOPLE OF THE PHILIPPINES v. WINTELECOM, INC./ HUA C. UYCHIYONG (Treasurer)

June 21,2023
2694

BERNHARD SCHULTE SHIPMANAGEMENT INTERNATIONAL (PHILIPPINES) CORP. v. COMMISSIONER OF INTERNAL REVENUE

June 19,2023
2600 

COMMISSIONER OF INTERNAL REVENUE v. CBK POWER COMPANY LIMITED

June 14,2023
2213

CROMA MEDIC, INC., v. COMMISSIONER OF INTERNAL REVENUE

June 13,2023
2561

COMMISSIONER OF INTERNAL REVENUE v. AXELUM RESOURCES CORPORATION

June 13,2023
2653 

AECOM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 07,2023
2534 

COMMISSIONER OF INTERNAL REVENUE v. MAERSK GLOBAL SERVICES CENTRES (PHILIPPINES) LTD.

June 07,2023
2593

COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION

June 06,2023
2548 

EDC BURGOS WIND POWER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

June 02,2023
2567

COMMISSIONER OF INTERNAL REVENUE v. FLUOR DANIEL, INC.

June 01,2023
2574

NORTH LUZON RENEWABLE ENERGY CORP. v. COMMISSIONER OF INTERNAL REVENUE

June 01,2023
2631

MITSUBA PHILIPPINES TECHNICAL CENTER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 26, 2023
2700

MANILA WATER COMPANY, INC. AND MAYNILAD WATER SERVICES, INC. v. LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF BULACAN and THE PROVINCE OF BULACAN, THE MUNICIPALITY OF NORZAGARAY, MARIA TERESA L. CAMACHO, in her capacity as PROVINCIAL TREASURER, FILIPINA DE MESA, in her capacity as MUNICIPAL TREASURER of the MUNICIPALITY OF NORZAGARAY, BULACAN

May 26, 2023
1238

KABALIKAT PARA SA MAUNLAD NA BUHAY, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 24, 2023
2500

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILIPPINE UTILITIES CORPORATION

May 24, 2023
2709

CITY ASSESSOR AND CITY TREASURER, CITY GOVERNMENT OF MALOLOS, BULACAN v. NATIONAL FOOD AUTHORITY, Represented by ELVIRA C. OBANA, Regional Director of NFA-Region III

May 22, 2023
CRIM-091

PEOPLE OF THE PHILIPPINES v. GH RESOURCES AND TRAINING SERVICES, INC. GRACE H. CARTAGO

May 22, 2023
2739

LEMCON (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE

May 18, 2023
2535

SAN MIGUEL FOODS, INC. v. OFFICE OF THE CITY TREASURER, CITY OF DAVAO, represented by BELLA LINDA N. TANJILI, City Treasurer

May 18, 2023
2613

PMFTC INC. v. COMMISSIONER OF INTERNAL REVENUE

May 18, 2023
2584

COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

May 18, 2023
2552

COMMISSIONER OF INTERNAL REVENUE v. OCEANAGOLD (PHILIPPINES), INC.

May 12, 2023
2461

DOLE PHILIPPINES, INC. - STANFILCO DIVISION v. THE SANGGUNIANG PANLUNGSOD OF THE CITY OF DAVAO, and the Hon. Sara Z. Duterte-Carpio and Bella Linda N. Tanjili, in their respective capacities as Mayor and Treasurer of the City of Davao

May 12, 2023
2543

COMMISSIONER OF INTERNAL REVENUE AND BIR REGIONAL DIRECTOR 12, BACOLOD CITY v. ANAPI MULTI-PURPOSE COOPERATIVE

May 11, 2023
2527

COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION

April 20, 2023
2528

COMMISSIONER OF INTERNAL REVENUE v. CARMEN COPPER CORPORATION

April 20, 2023
2517

COMMISSIONER OF CUSTOMS v. UNIVERSAL PACIFIC FOOD CORPORATION

April 20, 2023
2472

NATIONAL HOME MORTGAGE FINANCE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

April 19, 2023
2495

MITSUI & CO., LTD. (MANILA BRANCH) v. COMMISSIONER OF INTERNAL REVENUE

April 18, 2023
2428

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

April 05, 2023
2507

COMMISSIONER OF INTERNAL REVENUE v. FOUR SEAS TRADING CORPORATION

April 05, 2023
2476

HALLIBURTON WORLDWIDE LIMITED - PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

April 04, 2023
2545

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

March 27, 2023
2496

AMADEUS MARKETING PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

March 16, 2023
2579

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE MINING SERVICE CORPORATION

March 14, 2023
2212

BENCHMARK MARKETING CORP., v. COMMISSIONER OF INTERNAL REVENUE

March 10, 2023
2542

COMMISSIONER OF CUSTOMS v. STA. ROSA FARM PRODUCTS CORPORATION

March 10, 2023
2484

SERVICE RESOURCES, INC. v. COMMISSIONER OF INTERNAL REVENUE

March 08, 2023
2466

COMMISSIONER OF INTERNAL REVENUE v. CEBU LIGHT INDUSTRIAL PARK, INC.

March 08, 2023
2511

CITIAIRE INDUSTRIAL SERVICES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

March 07, 2023
 2473

COMMISSIONER OF INTERNAL REVENUE v. MEDICAL CENTER TRADING CORPORATION

February 22, 2023
 2449

COMMISSIONER OF INTERNAL REVENUE v. WESTERN MINDANAO POWER CORPORATION

February 20, 2023
 2493

COMMISSIONER OF CUSTOMS v. PROGRESSIVE GRAINS MILLING CORP.

February 20, 2023
 2379

COMMISSIONER OF INTERNAL REVENUE v. CLARK WATER CORPORATION

February 17, 2023
 2576

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

February 16, 2023
 2438

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILEC, INC. (Formerly First Electro Dynamics Corp.)

February 15, 2023
 2506

NIPPON EXPRESS PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

February 15, 2023
 2587

COMMISSIONER OF INTERNAL REVENUE v. YAN AN CARGO CORPORATION

February 14, 2023
 2502

COMMISSIONER OF INTERNAL REVENUE v. TITANIUM CORPORATION

February 13, 2023
 2459

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

February 07, 2023
 2540

COMMISSIONER OF INTERNAL REVENUE v. MCKINSEY & CO. (PHILS.)

February 07, 2023
2523

COMMISSIONER OF INTERNAL REVENUE v. GAMESA EOLICA, SL-UNIPERSONAL PHILIPPINE BRANCH

January 31,2023
2474

SAN MIGUEL FOODS, INC. v. OFFICE OF THE CITY TREASURER, CITY OF DAVAO, represented by BELLA LINDA N. TANJILI, City Treasurer

January 31,2023
2404

TAGUIG CITY GOVERNMENT, HON. MA. LAARNI CAYETANO, in her capacity as the (former) Mayor of the City of Taguig, and ATTY. MARIANITO MIRANDA, in his capacity as the (former) Treasurer of the City of Taguig v. SERENDRA CONDOMINIUM CORPORATION

January 30,2023
2431

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

January 25,2023
2430

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS LAND CORPORATION

January 17,2023
2480

COMMISSIONER OF INTERNAL REVENUE v. CARMEN COPPER CORPORATION

January 10,2023
2447

COMMISSIONER OF INTERNAL REVENUE v. JOLLIBEE WORLDWIDE PTE. LTD.,

January 10,2023
2483

PRIME INVESTMENT KOREA INC. v. COMMISSIONER OF INTERNAL REVENUE

January 09,2023
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