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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
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