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DATA PH

PrivacyNotice

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
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