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DATA PH

PrivacyNotice

2023 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

868

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE AMUSEMENT AND GAMING CORPORATION (PAGCOR)

December 22, 2023
2610

COMMISSIONER OF INTERNAL REVENUE v. ATENEO DE DAVAO UNIVERSITY

December 20, 2023
2405

CONTACT CENTERS ASSOCIATION OF THE PHILIPPINES, INC. (CCAP) v. COMMISSIONER OF INTERNAL REVENUE

December 15, 2023
2678

SITEL PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

December 13, 2023
2689

COMMISSIONER OF INTERNAL REVENUE v. PREMIER CENTRAL, INC.

December 01, 2023
2722

DOLE Philippines Inc. - Stanfilco Division, v. The Sangguniang Panlungsod of the City of Davao, and the Hon. Sara Z. Duterte-Carpio and Hon. Erwin P. Alparaque, in their respective capacities as Mayor and Treasurer of the City of Davao

December 01, 2023
2518

COMMISSIONER OF INTERNAL REVENUE v. DIGOS MARKET VENDORS MULTI-PURPOSE COOPERATIVE (DIMAVEMC), represented by its CHAIRMAN OF THE BOARD OF DIRECTORS, CONSTANTINO L. RABAYA, JR.

November 30, 2023
2546

MALAYAN EDUCATION SYSTEM, INC. (FORMERLY KNOWN AS MALAYAN COLLEGES, INC. AND PRESENTLY OPERATING UNDER THE NAME OF MAPUA UNIVERSITY) v. CITY OF MAKATI, CITY MAYOR, AND CITY TREASURER

November 20, 2023
2659

PILIPINAS KYOHRITSU INC. v. COMMISSIONER OF INTERNAL REVENUE

November 17, 2023
2630

COMMISSIONER OF INTERNAL REVENUE v. INTEGREON MANAGED SOLUTIONS (PHILIPPINES), INC.

November 15,2023
2594

ARROW FREIGHT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

November 15,2023
2572

NATIONAL DEVELOPMENT COMPANY v. COMMISSIONER OF INTERNAL REVENUE

November 13,2023
2646

COMMISSIONER OF INTERNAL REVENUE v. JUAN MIGUEL M. ARROYO & MA. ANGELA M. ARROYO (GOMECO METAL CORP.)

October 23, 2023
2681

COMMISSIONER OF INTERNAL REVENUE v. THE MERRY COOKS, INC.

October 23, 2023
2663

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

October 18, 2023
2510

COMMISSIONER OF INTERNAL REVENUE v. PAYMENTWALL INC.

October 17, 2023
2570

COMMISSIONER OF INTERNAL REVENUE v. DRUGMAKERS BIOTECH RESEARCH LABORATORIES, INC.

October 17, 2023
2632

COMMISSIONER OF INTERNAL REVENUE v. PHILIP MORRIS PHILIPPINES MANUFACTURING, INC.

October 17, 2023
2603

COMMISSIONER OF INTERNAL REVENUE v. MEDICARD PHILIPPINES, INC.

October 11, 2023
2621

COMMISSIONER OF INTERNAL REVENUE v. BAC-MAN GEOTHERMAL INC.

October 11, 2023
2673

COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

October 11, 2023 
2666

COMMISSIONER OF INTERNAL REVENUE v. KURIMOTO (PHILIPPINES) CORPORATION

October 11, 2023 
2665

COMMISSIONER OF INTERNAL REVENUE v. MAERSK GLOBAL SERVICES CENTRES (PHILIPPINES) LTD.

October 11, 2023
2623

REMA TIP TOP PHILIPPINES INC., v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2658

STAGES PRODUCTION SPECIALISTS, INC. v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2595

AB LEISURE EXPONENT, INC. (doing business under the name and style of Bingo Bonanza) v. COMMISSIONER OF INTERNAL REVENUE

October 04, 2023 
2641

COMMISSIONER OF INTERNAL REVENUE v. DEUTSCHE KNOWLEDGE SERVICES PTE., LTD

October 04, 2023 
2728

MONACAT TRADING v. COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS

October 04, 2023  
2612

COMMISSIONER OF INTERNAL REVENUE v. ALTIMAX BROADCASTING CO., INC.

October 03, 2023 
CRIM-089

PEOPLE OF THE PHILIPPINES v. RONNEL LAMPA DEGUZMAN (LUCKY SEA TRADING)

October 03, 2023 
2652

IRISH FE N. AGUILAR v. HONORABLE LILIA CATRIS GUILLERMO, in her capacity as COMMISSIONER OF INTERNAL REVENUE

October 02, 2023 
2626

COMMISSIONER OF INTERNAL REVENUE v. CITIPARKING MANAGEMENT CORPORATION

September 29, 2023
2619

COMMISSIONER OF INTERNAL REVENUE v. ABS-CBN FILM PRODUCTIONS, INC. [Surviving Entity of the Merger Among Star Songs, Inc., Star Recording, Inc., and ABS-CBN Film Productions, Inc.]

September 28, 2023
2596

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

September 25, 2023
2556

COMMISSIONER OF CUSTOMS v. HERMA SHIPPING AND TRANSPORT CORPORATION

September 21, 2023
1723

NATIONAL POWER CORPORATION v. PROVINCE OF DINAGAT ISLANDS AND ERMILINDA C. BIOL

September 19, 2023
2568

CARMEN COPPER CORPORATION V. COMMISSIONER OF INTERNAL REVENUE

September 19, 2023
2634

CITY OF MAKATI AND JESUSA E. CUNETA, in her capacity as the MAKATI CITY TREASURER v. DMCI HOLDINGS, INC.

September 18, 2023
2435

GETZ PHARMA (PHILS.), INC. v. HON.COMMISSIONER KIM S. JACINTO-HENARES, HON. ALFREDO V. MISAJON, Regional Director, Revenue Region No. 7 and HON. JOSEPHINE S. VIRTUCIO, Regional District Officer, Revenue District No. 43-A, East Pasig

September 15, 2023
2640

REGUS SERVICE CENTRE, PHILIPPINES B.V. v. COMMISSIONER OF INTERNAL REVENUE

September 15, 2023
2566

COMMISSIONER OF INTERNAL REVENUE v. PHILUSA CORPORATION

September 13, 2023
2598

AMADEUS MARKETING PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

September 13, 2023
2637

GHD PTY LTD. (FORMERLY GUTTERIDGE HASKIN & DAVEY PTY. LTD.) v. COMMISSIONER OF INTERNAL REVENUE

September 06, 2023
2558

FCF MINERALS CORPORATION v. COMMISSIONER OF CUSTOMS

September 04, 2023
2578

THE COMMISSIONER OF INTERNAL REVENUE in the person of Caesar R. Dulay v. LBP SERVICE CORPORATION

August 30, 2023
2580

COMMISSIONER OF INTERNAL REVENUE v. THE COURT OF TAX APPEALS-SECOND DIVISION AND NIPPON EXPRESS PHILIPPINES CORPORATION

August 29, 2023
CRIM-093

PEOPLE OF THE PHILIPPINES v. COURT OF TAX APPEALS SECOND DIVISION, R-JELL MARKETING & CONSTRUCTION COMPANY, LILY PEDROSO, ERNESTO PEDROSO and ELVIN PEDROSO

August 29, 2023
2624

COMMISSIONER OF INTERNAL REVENUE v. iSCALE SOLUTIONS, INC.

August 23, 2023
2581

KNUTSEN PHILIPPINES INC. v. COMMISSIONER OF INTERNAL REVENUE

August 23, 2023
2645

ACE SAATCHI & SAATCHI ADVERTISING, INC. v. THE HONORABLE COMMISSIONER OF INTERNAL REVENUE

August 15, 2023
2602

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

August 15, 2023
2622

FCF MINERALS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 15, 2023
2638

PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA ROHQ v. COMMISSIONER OF INTERNAL REVENUE

August 14, 2023
2620

MTI ADVANCED TEST DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 14, 2023
2524

COMMISSIONER OF INTERNAL REVENUE v. ALTUS ANGELES, INC. 

August 14, 2023
2617

GOLDMINE RICE MARKETING, represented by its Proprietor MR. ORLANDO C. MANUNTAG v. HON. DISTRICT COLLECTOR OF CUSTOMS, Port of Manila International Container Terminal (MICT) S Access Road, North Harbor, Port Area, Tondo, Manila and HON. REY LEONARDO GUERRERO, Commissioner of Customs, G/F OCOM Bldg. 16th St., South Harbor, Port Area, Manila

August 14, 2023
2397

JG SUMMIT HOLDINGS, INC. v. COMMISSIONER OF INTERNAL REVENUE

August 04, 2023
2569

BUREAU OF INTERNAL REVENUE represented by COMMISSIONER CAESAR R. DULAY v. HON. MENARDO I. GUEVARRA in his capacity as SECRETARY OF JUSTICE and FERDINAND SANTOS in his capacity as president of Camp John Hay Hotel Corp,

August 03, 2023
2625

COMMISSIONER OF INTERNAL REVENUE v. SAN MIGUEL BREWERY INC.

August 02, 2023
CRIM-095

JIMMY A. ANG and OLIVIA N. ANG v. PEOPLE OF THE PHILIPPINES

August 02, 2023
2519

COMMISSIONER OF INTERNAL REVENUE v. MISAMIS ORIENTAL II RURAL ELECTRIC SERVICE COOPERATIVE, INC. (MORESCO-II)

August 02, 2023
2629

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 02, 2023
2516

DIZON FARMS PRODUCE, INC. v. COMMISSIONER OF INTERNAL REVENUE

August 01, 2023
2563

L.T.J.S. STORE Represented by its Owner/Proprietor, MR. ANTONIO DE JESUS SILVA, v. HON. DISTRICT COLLECTOR OF CUSTOMS, MICP and HON. COMMISSIONER OF CUSTOMS REY LEONARDO B. GUERRERO

July 27,2023
2520

BRYAN M. TORREGOSA v. REGIONAL DIRECTOR BUREAU OF INTERNAL REVENUE, DAVAO CITY REVENUE REGION 19

July 26,2023
2573

DONATO C. CRUZ TRADING CORP. v. COMMISSIONER OF INTERNAL REVENUE

July 25,2023
2514

NLEX CORPORATION (FORMERLY MANILA NORTH TOLLWAYS CORPORATION, AS THE SURVIVING CORPORATION AND HAS ABSORBED TOLLWAYS MANAGEMENT CORPORATION) v. MUNICIPALITY OF GUIGUINTO, BULACAN AND HON. GUILLERMA DL. GARRIDO, IN HER CAPACITY AS THE OIC-MUNICIPAL TREASURER OF GUIGUINTO, BULACAN

July 19, 2023
2590

MAXIMA MACHINERIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

July 18, 2023
2560

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS TOYS INC.

July 13, 2023
2608

MELCO RESORTS LEISURE (PHP) CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 11, 2023
CRIM-094

PEOPLE OF THE PHILIPPINES v. GREAT DOMESTIC INSURANCE COMPANY OF THE PHILIPPINES, MAR S. LOPEZ, JEMMA L. LAMCES, MARCELESA F. SARTO

July 10, 2023
2615

PETRON CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 07, 2023
2601

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

July 07, 2023
2611

MONTALBAN METHANE POWER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 06, 2023
2499

LOADSTAR SHIPPING CO. INC. represented herein by TEODORO G. BERNARDINO v. COMMISSIONER OF INTERNAL REVENUE

July 04, 2023
2536

COMMISSIONER OF INTERNAL REVENUE v. EXCLUSIVE NETWORKS-PH, INC. formerly TRANSITION SYSTEMS PHILS. PTE LTD., INC. herein represented by MICHELLE G. MEJIA

July 04, 2023
2551

COMMISSIONER OF INTERNAL REVENUE v. LINDEN SUITES, INC., As represented by EUGENE U. BALCOS

July 04, 2023
2599

COMMISSIONER OF INTERNAL REVENUE v. CASAS+ARCHITECTS, INC.

July 04, 2023
2564

COMMISSIONER OF INTERNAL REVENUE v. ECOTECHNOVATIONS, INC.

July 03, 2023
2537

COMMISSIONER OF INTERNAL REVENUE v. GATEWAY RURAL BANK, INC.

June 22,2023
2592

COMMISSIONER OF INTERNAL REVENUE v. SONY PHILIPPINES INCORPORATED 

June 22,2023
2639

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 22,2023
2583

COMMISSIONER OF INTERNAL REVENUE v. GB GLOBAL EXPREZ, INC.

June 22,2023
CRIM-090

PEOPLE OF THE PHILIPPINES v. WINTELECOM, INC./ HUA C. UYCHIYONG (Treasurer)

June 21,2023
2694

BERNHARD SCHULTE SHIPMANAGEMENT INTERNATIONAL (PHILIPPINES) CORP. v. COMMISSIONER OF INTERNAL REVENUE

June 19,2023
2600 

COMMISSIONER OF INTERNAL REVENUE v. CBK POWER COMPANY LIMITED

June 14,2023
2213

CROMA MEDIC, INC., v. COMMISSIONER OF INTERNAL REVENUE

June 13,2023
2561

COMMISSIONER OF INTERNAL REVENUE v. AXELUM RESOURCES CORPORATION

June 13,2023
2653 

AECOM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 07,2023
2534 

COMMISSIONER OF INTERNAL REVENUE v. MAERSK GLOBAL SERVICES CENTRES (PHILIPPINES) LTD.

June 07,2023
2593

COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION

June 06,2023
2548 

EDC BURGOS WIND POWER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

June 02,2023
2567

COMMISSIONER OF INTERNAL REVENUE v. FLUOR DANIEL, INC.

June 01,2023
2574

NORTH LUZON RENEWABLE ENERGY CORP. v. COMMISSIONER OF INTERNAL REVENUE

June 01,2023
2631

MITSUBA PHILIPPINES TECHNICAL CENTER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 26, 2023
2700

MANILA WATER COMPANY, INC. AND MAYNILAD WATER SERVICES, INC. v. LOCAL BOARD OF ASSESSMENT APPEALS OF THE PROVINCE OF BULACAN and THE PROVINCE OF BULACAN, THE MUNICIPALITY OF NORZAGARAY, MARIA TERESA L. CAMACHO, in her capacity as PROVINCIAL TREASURER, FILIPINA DE MESA, in her capacity as MUNICIPAL TREASURER of the MUNICIPALITY OF NORZAGARAY, BULACAN

May 26, 2023
1238

KABALIKAT PARA SA MAUNLAD NA BUHAY, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 24, 2023
2500

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILIPPINE UTILITIES CORPORATION

May 24, 2023
2709

CITY ASSESSOR AND CITY TREASURER, CITY GOVERNMENT OF MALOLOS, BULACAN v. NATIONAL FOOD AUTHORITY, Represented by ELVIRA C. OBANA, Regional Director of NFA-Region III

May 22, 2023
CRIM-091

PEOPLE OF THE PHILIPPINES v. GH RESOURCES AND TRAINING SERVICES, INC. GRACE H. CARTAGO

May 22, 2023
2739

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

May 18, 2023
2535

SAN MIGUEL FOODS, INC. v. OFFICE OF THE CITY TREASURER, CITY OF DAVAO, represented by BELLA LINDA N. TANJILI, City Treasurer

May 18, 2023
2613

PMFTC INC. v. COMMISSIONER OF INTERNAL REVENUE

May 18, 2023
2584

COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

May 18, 2023
2552

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

May 12, 2023
2461

DOLE PHILIPPINES, INC. - STANFILCO DIVISION v. THE SANGGUNIANG PANLUNGSOD OF THE CITY OF DAVAO, and the Hon. Sara Z. Duterte-Carpio and Bella Linda N. Tanjili, in their respective capacities as Mayor and Treasurer of the City of Davao

May 12, 2023
2543

COMMISSIONER OF INTERNAL REVENUE AND BIR REGIONAL DIRECTOR 12, BACOLOD CITY v. ANAPI MULTI-PURPOSE COOPERATIVE

May 11, 2023
2527

COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION

April 20, 2023
2528

COMMISSIONER OF INTERNAL REVENUE v. CARMEN COPPER CORPORATION

April 20, 2023
2517

COMMISSIONER OF CUSTOMS v. UNIVERSAL PACIFIC FOOD CORPORATION

April 20, 2023
2472

NATIONAL HOME MORTGAGE FINANCE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

April 19, 2023
2495

MITSUI & CO., LTD. (MANILA BRANCH) v. COMMISSIONER OF INTERNAL REVENUE

April 18, 2023
2428

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

April 05, 2023
2507

COMMISSIONER OF INTERNAL REVENUE v. FOUR SEAS TRADING CORPORATION

April 05, 2023
2476

HALLIBURTON WORLDWIDE LIMITED - PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

April 04, 2023
2545

COMMISSIONER OF INTERNAL REVENUE v. AIG SHARED SERVICES CORPORATION (PHILIPPINES) [Formerly: CHARTIS TECHNOLOGY AND OPERATIONS MANAGEMENT CORPORATION]

March 27, 2023
2496

AMADEUS MARKETING PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

March 16, 2023
2579

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE MINING SERVICE CORPORATION

March 14, 2023
2212

BENCHMARK MARKETING CORP., v. COMMISSIONER OF INTERNAL REVENUE

March 10, 2023
2542

COMMISSIONER OF CUSTOMS v. STA. ROSA FARM PRODUCTS CORPORATION

March 10, 2023
2484

SERVICE RESOURCES, INC. v. COMMISSIONER OF INTERNAL REVENUE

March 08, 2023
2466

COMMISSIONER OF INTERNAL REVENUE v. CEBU LIGHT INDUSTRIAL PARK, INC.

March 08, 2023
2511

CITIAIRE INDUSTRIAL SERVICES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

March 07, 2023
 2473

COMMISSIONER OF INTERNAL REVENUE v. MEDICAL CENTER TRADING CORPORATION

February 22, 2023
 2449

COMMISSIONER OF INTERNAL REVENUE v. WESTERN MINDANAO POWER CORPORATION

February 20, 2023
 2493

COMMISSIONER OF CUSTOMS v. PROGRESSIVE GRAINS MILLING CORP.

February 20, 2023
 2379

COMMISSIONER OF INTERNAL REVENUE v. CLARK WATER CORPORATION

February 17, 2023
 2576

COMMISSIONER OF INTERNAL REVENUE v. TULLET PREBON (PHILIPPINES) INC.,

February 16, 2023
 2438

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILEC, INC. (Formerly First Electro Dynamics Corp.)

February 15, 2023
 2506

NIPPON EXPRESS PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

February 15, 2023
 2587

COMMISSIONER OF INTERNAL REVENUE v. YAN AN CARGO CORPORATION

February 14, 2023
 2502

COMMISSIONER OF INTERNAL REVENUE v. TITANIUM CORPORATION

February 13, 2023
 2459

VESTAS SERVICES PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

February 07, 2023
 2540

COMMISSIONER OF INTERNAL REVENUE v. MCKINSEY & CO. (PHILS.)

February 07, 2023
2523

COMMISSIONER OF INTERNAL REVENUE v. GAMESA EOLICA, SL-UNIPERSONAL PHILIPPINE BRANCH

January 31,2023
2474

SAN MIGUEL FOODS, INC. v. OFFICE OF THE CITY TREASURER, CITY OF DAVAO, represented by BELLA LINDA N. TANJILI, City Treasurer

January 31,2023
2404

TAGUIG CITY GOVERNMENT, HON. MA. LAARNI CAYETANO, in her capacity as the (former) Mayor of the City of Taguig, and ATTY. MARIANITO MIRANDA, in his capacity as the (former) Treasurer of the City of Taguig v. SERENDRA CONDOMINIUM CORPORATION

January 30,2023
2431

MACQUARIE OFFSHORE SERVICES PTY. LTD-PHILIPPINE BRANCH, v. COMMISSIONER OF INTERNAL REVENUE

January 25,2023
2430

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS LAND CORPORATION

January 17,2023
2480

COMMISSIONER OF INTERNAL REVENUE v. CARMEN COPPER CORPORATION

January 10,2023
2447

COMMISSIONER OF INTERNAL REVENUE v. JOLLIBEE WORLDWIDE PTE. LTD.,

January 10,2023
2483

PRIME INVESTMENT KOREA INC. v. COMMISSIONER OF INTERNAL REVENUE

January 09,2023
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