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DATA PH

2021 Supreme Court Decisions

G.R. NO.

CASE

DATE

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

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

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

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.

December 4, 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

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