2025 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

3002

Commissioner Of Internal Revenue v. Kepwealth, Inc.

September 23, 2025
2987

The City of Manila and Hon. Rizal Y Del Rosario in his Capacity as OIC-City as OIC-City Treasurer v. CTF Hotel and Entertainment, Inc

September 19, 2025
3070

Commissioner of Internal Revenue v. Halliburton Worldwide Limited - Philippine Branch

September 16, 2025
2812

Commissioner of Internal Revenue v. Boast Inc.

September 16, 2025
2849

Stefanini Philippines, Inc. v. Commissioner of Internal Revenue

September 16, 2025
2944

Commissioner of Internal Revenue v. Bangko Sentral ng Pilipinas

September 08, 2025
CRIM-158

People of the Philippines v. Juanita L. Ilagan (Poblacion, San Pascual, Batangas, and or CMI Compound, Brgy. Sta. Rita, Batangas City)(At Large)

September 08, 2025
2857

Commissioner of Internal Revenue v. Pet Plans, Inc.

September 02, 2025
2882

Benguet Electric Cooperative, Inc. (Beneco) Represented by Gerardo P. Verzosa, General Manager v. The Commissioner of Internal Revenue

September 02, 2025
2862

Commissioner of Internal Revenue v. Metro Rail Transit Corporation

September 02, 2025
2903

Md Rio Vista Agri-Ventures, Inc. v. Commissioner of Internal Revenue

September 02, 2025
2913

Commissioner of Internal Revenue v. CBK Power Company Limited

September 01, 2025
2872

Commissioner Of Internal Revenue v. 3m Philippines, Inc.

August 20, 2025
2880

Commissioner Of Internal Revenue v. St. Paul Hospital Cavite, Inc.

August 15, 2025
2900

Citco International Support Services Limited - Philippine ROHQ v. Commissioner Of Internal Revenue

August 07, 2025
2933

Commissioner Of Internal Revenue v. Bloomberry Resorts Corporation

August 06, 2025
2800

Commissioner Of Internal Revenue v. JTKC Land, Inc.

August 04, 2025
2894

Commissioner Of Internal Revenue v. Petron Corporation

August 01, 2025
2884

COMMISSIONER OF INTERNAL REVENUE V. WILL TEAM PH, INC.,

July 16, 2025
2875

NIPPON EXPRESS PHILIPPINES CORPORATION V. COMMISSIONER OF INTERNAL REVENUE

July 14, 2025
2902

THE CITY OF TAGUIG and ATTY. J. VOLTAIRE L. ENRIQUEZ, in his capacity as the City Treasurer of Taguig City V. HANJINPHIL CORPORATION represented by Pyung Jong

July 11, 2025
1766

COMMISSIONER OF INTERNAL REVENUW v. NORKIS TRADING COMPANY, INC.

June 13, 2025
CRIM-120

PEOPLE OF THE PHILIPPINES v. REGIONAL TRIAL COURT, BRANCH 31 TAGUM CITY, MINERS CHEMICAL INDUSTRIES CORPORATION AND ITS PRESIDENT/CHIEF EXECUTIVE OFFICER JEANIFER PIZON AJOC

June 09, 2025
CRIM-142

PEOPLE OF THE PHILIPPINES v. ENRICO CANDELARIA TUAZON, NWOOD 71 MARKETING

June 09, 2025
2897

AVALOQ PHILIPPINES OPERATING HEADQUARTERS v. COMMISSIONER OF INTERNAL REVENUE

June 03, 2025
CRIM-146

PEOPLE OF THE PHILIPPINES v. STAR ASSET MANAGEMENT NPL INC., MARK S. FRONDOSO And JOSEPH RYAN R. SYCIP

May 21, 2025
2837

COMMISSIONER OF INTERNAL REVENUE v. SELLERY PHILS. ENTERPRISES, INC.

May 20, 2025
2858

COMMISSIONER OF INTERNAL REVENUE v. UNICK TREND INNOVATION CORP.

May 20, 2025
2832

JOHNNY SY CO v. BUREAU OF INTERNAL REVENUE, ET.AL

May 9, 2025
2876

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

May 9, 2025
2866

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE AIRLINES, INC.

April 24, 2025
2829

AGM VENTURES ENTERPRISES, INC. v. BUREAU OF INTERNAL REVENUE, represented by the COMMISSIONER OF INTERNAL REVENUE

April 24, 2025
2830

COMMISSIONER OF INTERNAL REVENUE v. JULIO R. DE QUINTO

April 22, 2025
2919

COMMISSIONER OF INTERNAL REVENUE v. MONTE SOLAR ENERGY, INC.

April 15, 2025
2908

CITY TREASURER OF PARAÑAQUE v. ROYAL CARGO INC.

April 15, 2025
2650

UNITED INTERNATIONAL PICTURES AKTIEBOLAG v. COMMISSIONER OF INTERNAL REVENUE

April 14, 2025
2734

COMMISSIONER OF INTERNAL REVENUE v. ERMILO TAN NG HUA

April 14, 2025
2799

FOUNDEVER PHILIPPINES CORPORATION (Formerly Sitel Philippines Corporation) v. COMMISSIONER OF INTERNAL REVENUE

April 11, 2025
2843

THE CITY TREASURER AND THE CITY GOVERNMENT OF TAGUIG CITY v. BELLAGIO TWO CONDOMINIUM ASSOCIATION, INC.

April 07, 2025
2839

PPD PHARMACEUTICAL DEVELOPMENT PHILIPPINES CORP., v. COMMISSIONER OF INTERNAL REVENUE

April 03, 2025
2788

BSM CREW SERVICE CENTRE PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE [Civil case – Refund / Issuance of Tax Credit]

March 25, 2025
2769

PACIFIC PLAZA CONDOMINIUM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE [Civil case – Refund / Issuance of Tax Credit]

March 18, 2025
CRIM-140

PEOPLE OF THE PHILIPPINES v. FAIVO PASCUAL BARTOLOME [Criminal case – Violation of Tax Code]

March 11, 2025
2813

COMMISSIONER OF INTERNAL REVENUE v. ONE CYPRESS AGRI-SOLUTION, INC. [Civil case – Assessment]

March 05, 2025
CRIM-145

PEOPLE OF THE PHILIPPINES v. PGU GENERAL MERCHANDISE, INC. FOOK SEONG YONG and ROCELLE FRANCISCO [Criminal case – Violation of Tax Code]

March 05, 2025
CRIM-108

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) [Criminal case – Violation of Tax Code]

March 04, 2025
2824

DANILO N. MATIAS v. COMMISSIONER OF INTERNAL REVENUE [Civil case – Assessment]

March 04, 2025
2912

GREEN CROSS, INC. v. COMMISSIONER OF INTERNAL REVENUE [Civil case – Refund / Issuance of Tax Credit]

March 03, 2025
2742

FABROSSI FOOD GROUP INC., ENZED TRADE INC., D. ASILO MEATSHOP, D.E.A MEAT TRADING AND IMPORT CORP., FOOD SPHERE INC., VIRGINIA FOOD, INC., and PHILIPPINE ASSOCIATION OF MEAT PROCESSOR`S, INC. (PAMPI) v. BUREAU OF CUSTOMS as represented by the Hon. Commissioner REY LEONARDO B. GUERRERO [Civil case – Assessment]

February 28, 2025
2803

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

February 24, 2025
CRIM-126

PEOPLE OF THE PHILIPPINES AND BUREAU OF INTERNAL REVENUE, as represented by the Commissioner of Internal Revenue v. RAPPLER HOLDINGS CORPORATION and MARIA A. RESSA

February 21, 2025
2747

E-POWER SECURITY AND INVESTIGATION SERVICES, INC. v. HON. CAESAR R. DULAY - IN HIS CAPACITY AS THE COMMISSIONER OF INTERNAL REVENUE

February 21, 2025
CRIM-139

PEOPLE OF THE PHILIPPINES v. SKI CONSTRUCTION GROUP, INC.
CLAUDIO B. ALTURA, ALBERT ALTURA CORNELIO V. CAEDO

February 17, 2025
2792

COMMISSIONER OF INTERNAL REVENUE v. JOSELITO B. YAP

February 11, 2025
2802

COMMISSIONER OF INTERNAL REVENUE v. D.M. WENCESLAO & ASSOCIATES, INC.

February 06, 2025
2816

COMMISSIONER OF INTERNAL REVENUE v. TETRA PAK PHILIPPINES, INC.

February 04, 2025
2771

CITY OF MAKATI and the OFFICE OF THE CITY TREASURER OF MAKATI through JESUSA E. CUNETA v. CASAS+ARCHITECTS

January 27, 2025
2811

PHILIPPINES AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

January 24, 2025
2737

COMMISSIONER OF INTERNAL REVENUE v. SPOUSES EMMANUEL D. PACQUIAO and JINKEE J. PACQUIAO

January 23, 2025
2887

COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

January 23, 2025
2863

COMMISSIONER OF INTERNAL REVENUE v. CONCEPCION INDUSTRIES, INC.

January 22, 2025
2801

COMMISSIONER OF INTERNAL REVENUE v. CBK POWER COMPANY LIMITED

January 17, 2025
2833

COMMISSIONER OF INTERNAL REVENUE v. COURT OF TAX APPEALS SPECIAL SECOND DIVISION and AIG SHARED SERVICES CORPORATION (PHILIPPINES)

January 16, 2025
2741

QUALFON PHILIPPINES, INC. v. THE CITY OF DUMAGUETE, THE CITY TREASURER OF DUMAGUETE CITY as represented by CRISTINA M. MERCED, and THE CITY ASSESSOR OF DUMAGUETE CITY as represented by PACIFICO BULADO, JR.

January 15, 2025
2814

COMMISSIONER OF INTERNAL REVENUE v. GRID SOLUTIONS (US) LLC

January 09, 2025
2784

CHANG L. MOHAMMAD, SHARALYN S. PEDRENA, JOHNNY S. YUSUP, FERDAUS A. OMAR, AND ARMAND P. DAUD v. COMMISSIONER OF CUSTOMS

January 09, 2025
2815

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

January 03, 2025

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 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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