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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

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