Quick Links

studies at serpp
nirc 4
lgc 4
cmta 1
lg fiscal stat1
customs ng bayan2
pera ng bayan1
DATA PH

PrivacyNotice

2023 Supreme Court Decisions

G.R. NO.

CASE

DATE

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

2023 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

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

2022 Supreme Court Decisions

G.R. NO.

CASE

DATE

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

2022 Court of Tax Appeals En banc Decisions

CTA EB NO.

CASE

DATE

2481

COMMISSIONER OF INTERNAL REVENUE v. BW SHIPPING PHILIPPINES, INC.

December 22, 2022
2458

LEAD EXPORT AND AGRO-DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

December 13, 2022
2526

LARRY E. SEGAYA/LES ENGINEERING AND CONSTRUCTION v. COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE

December 13, 2022
2454

AECOM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

December 09, 2022
2451

COMMISSIONER OF CUSTOMS v. TOYOTA MOTOR PHILIPPINES CORPORATION (Formerly EB UDK No.24)

November 24, 2022
2452

COMMISSIONER OF INTERNAL REVENUE v. CHEVRON SERVICES PHILS., INC.

November 24, 2022
2424

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

November 17, 2022
2407

IMELDA MACANES, in her capacity as the Provincial Treasurer of Benguet and MERLITA G. TOLITO, in her capacity as the Officer-in-Charge of the Municipal Treasury Office of Bakun, Benguet v. LUZON HYDRO CORPORATION

November 07, 2022
2522

MUNICIPAL (now CITY) GOVERNMENT OF TAGUIG, MUNICIPAL (now CITY) TREASURER OF TAGUIG, and their duly authorized representatives, v. VETERANS FEDERATION OF THE PHILIPPINES

November 04, 2022
2281

COMMISSIONER OF INTERNAL REVENUE v. MARKET STRATEGIC FIRM, INC.,

November 04, 2022
2441

COMMISSIONER OF INTERNAL REVENUE v. GMA NETWORK FILMS, INC.

October 17, 2022
2383

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

October 17, 2022
2479

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

October 14, 2022
2229

COMMISSIONER OF INTERNAL REVENUE v. IBM PLAZA CONDOMINIUM ASSOCIATION, INC.

October 14, 2022
2266

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

October 12, 2022
2136

MARIA DONA ALIBOSO, ET AL. v. COMMISSIONER OF INTERNAL REVENUE

October 07, 2022
2462

LEPANTO CONSOLIDATED MINING COMPANY v. COMMISSIONER OF INTERNAL REVENUE

October 06, 2022
2426

COMMISSIONER OF INTERNAL REVENUE v. GOLDEN BREW MARKETING INC.

October 06, 2022
2378

JTKC LAND, INC. v. COMMISSIONER OF INTERNAL REVENUE

October 05, 2022
2468

COMMISSIONER OF INTERNAL REVENUE v. FINANCIAL TIMES ELECTRONIC PUBLISHING PHILIPPINES, INC.

October 05, 2022
2440

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

October 03, 2022
2376

COMMISSIONER OF INTERNAL REVENUE v. FIRST PHILIPPINE INDUSTRIAL CORPORATION

September 29,2022
2497

PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

September 29,2022
2494

CE CASECNAN WATER AND ENERGY COMPANY, INC. v. THE MUNICIPALITY OF ALFONSO CASTAÑEDA, AND JERRY P. PASIGIAN, JR. AND JENNIFER M. TIONGSON, IN THEIR RESPECTIVE CAPACITIES AS MAYOR AND TREASURER (OIC) OF THE MUNICIPALITY OF ALFONSO CASTAÑEDA

September 23,2022
CRIM-088

PEOPLE OF THE PHILIPPINES v. ACTIVE TRAVEL AND TOURS INC. SEE SIU HUNG DIONISIO AND SEE SIU YING DIONISIO

September 22,2022
2489

COMMISSIONER OF INTERNAL REVENUE v. CHUN LANG CHAN, then operating Under business name TOKAI RUBBER PRODUCTS, Represented by Li ChuanChang

September 14,2022
2490

COMMISSIONER OF INTERNAL REVENUE v. JOSELITO RANADA LARAYA

September 14,2022
2415

COMMISSIONER OF INTERNAL REVENUE v. TANN PHILIPPINES, INCORPORATED

September 14,2022
2410

PAG-ASA STEEL WORKS, INC. v. BUREAU OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE AND ASSISTANT COMMISSIONER TERESITA M. ANGELES

September 13,2022
O-685

PEOPLE OF THE PHILIPPINES, v. REMEDIOS DE JUAN PENSOTES (9420 Magallanes St., Guadalupe, Makati City and/or Lot 5, Block 1, Bernabe Street, La Huerta, Parañaque City) -At Large-

August 22,2022
2456

FIRST GEN HYDRO CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

August 18,2022
2453

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE GEOTHERMAL PRODUCTION COMPANY, INC.

August 17,2022
2352

COMMISSIONER OF INTERNAL REVENUE v. RUBEN U. YU

August 16,2022
2386

SMART COMMUNICATIONS, INC. v. HON. JUDGE AUGUSTO JOSE Y. ARREZA AS ACTING PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 133, MAKATI CITY, HON. JESUSA E. CUNENTA in her capacity as OIC CITY TREASURER OF MAKATI CITY and CITY OF MAKATI

August 15,2022
10768

SANKYU-ATS CONSORTIUM - B v. COMMISSIONER OF INTERNAL REVENUE

August 10,2022
9951

LAPANDAY DIVERSIFIED PRODUCTS CORP. v. COMMISSIONER OF INTERNAL REVENUE

August 10,2022
CRIM A-7

PEOPLE OF THE PHILIPPINES v. IAN CHRISTOPHER MIGUEL y BAYONETA

August 10,2022
9911

TKH MARKETING v. BUREAU OF CUSTOMS, BUREAU OF INTERNAL REVENUE and THE DEPARTMENT OF FINANCE

August 8,2022 
2357

COMMISSIONER OF INTERNAL REVENUE v. GENIOGRAPHICS, INCORPORATED

August 8,2022
9851

MONACAT TRADING v. COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS

August 4,2022
9855

GAMMA GRAY MARKETING v. BUREAU OF CUSTOMS, REPRESENTED BY ITS COMMISSIONER, ISIDRO S. LAPEÑA (Formerly UDK-SP 023)

July 27, 2022
2485

MAXIMA MACHINERIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

July 25, 2022
2375

COMMISSIONER OF INTERNAL REVENUE v. AUTOSTRADA MOTORE, INC.

July 21, 2022
2345

COMMISSIONER OF INTERNAL REVENUE v. ICONIC BEVERAGES, INC.

July 21, 2022
2398

LEAD EXPORT AND AGRO-DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

 
July 21, 2022
10201

CARMEN COPPER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

July 15, 2022
2287

COMMISSIONER OF INTERNAL REVENUE v. MERIDIEN EAST REALTY & DEVELOPMENT CORPORATION

July 14, 2022
9773

AMMEX I-SUPPORT CORPORATION v. THE COMMISSIONER OF INTERNAL REVENUE

July 14, 2022
2384

COMMISSIONER OF INTERNAL REVENUE v. OMYA CHEMICAL MERCHANTS, INC.

July 12, 2022
2402

COMMISSIONER OF INTERNAL REVENUE v. NYK-FILJAPAN SHIPPING CORP.

July 07, 2022
9514

TRICOM SYSTEMS (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE

July 07, 2022
2421

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

July 01, 2022 
2443

COMMISSIONER OF INTERNAL REVENUE v. TEKTITE INSURANCE BROKERS, INC.

June 20,2022
2525

COMMISSIONER OF INTERNAL REVENUE v. KUWAIT AIRWAYS CORPORATION

June 16,2022
2416

COMMISSIONER OF INTERNAL REVENUE v. SONOMA SERVICES, INC.

June 16,2022
2478

PHILIPPINE GEOTHERMAL PRODUCTION COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 14,2022
2244

COMMISSIONER OF INTERNAL REVENUE v. PTT PHILIPPINES TRADING CORPORATION

June 14,2022
CRIM-086

PEOPLE OF THE PHILIPPINES v. REBECCA S. TIOTANGCO

June 09,2022
2448

COMMISSIONER OF INTERNAL REVENUE v. BICYCLEPOKER, INC.

June 09,2022
2406

LANTRO PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

June 09,2022
2249

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

June 01,2022
2467

COMMISSIONER OF INTERNAL REVENUE v. SONOMA SERVICES, INC.

May 24, 2022
2232

COMMISSIONER OF INTERNAL REVENUE v. SUNNYPHIL INCORPORATED

May 24, 2022
10047

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

May 24, 2022
9582

MELCO RESORTS LEISURE (PHP) CORPORATION [formerly MCE LEISURE (PHILIPPINES) CORPORATION doing business under the name and style of City of Dreams Manila and COD Manila] vs. COMMISSIONER OF INTERNAL REVENUE

May 23, 2022
2348

COMMISSIONER OF INTERNAL REVENUE v. AIRGLOBE, INC.

May 23, 2022
9846

ORO DARE LOGISTICS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 19, 2022
2417

AYALA CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 18, 2022
2314

TRANS-ASIA RENEWABLE ENERGY CORPORATION (NOW KNOWN AS :GUIMARAS WIND CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

May 17, 2022
10251

PREMIER CENTRAL, INC., v. COMMISSIONER OF INTERNAL REVENUE

May 16, 2022
9991

PILIPINAS KYOHRITSU INC. v. COMMISSIONER OF INTERNAL REVENUE

May 16, 2022
2388

COMMISSIONER OF INTERNAL REVENUE v. ROBINSONS CONVENIENCE STORES, INC.,

May 13, 2022
2391

COMMISSIONER OF INTERNAL REVENUE v. WATSONS PERSONAL CARE STORES (PHILIPPINES), INC.

May 13, 2022
10017

GIC PRIVATE LIMITED (FORMERLY, GOVERNMENT OF SINGAPORE INVESTMENT CORPORATION PRIVATE LIMITED) v. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
9914

ELECTROBYTE ENVIRONMENTAL CONCERNS CORPORATION VS. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
9803

MERCK SHARP & DOHME (I.A.) LLC- PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

May 11, 2022
10068

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

May 11, 2022
9138

DAVAO CITY WATER DISTRICT v. COMMISSIONER OF INTERNAL REVENUE (Consolidated with CTA Case Nos. 9139, 9140, 9141, 9142 & 9143)

May 06, 2022 
9170

PEPSI-COLA PRODUCTS PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

May 06, 2022
2290

COMMISSIONER OF INTERNAL REVENUE v. NEW FARMERS PLAZA INC.

May 06, 2022
2400

COMMISSIONER OF INTERNAL REVENUE v. MA. JETHRA B. PASCUAL

May 05, 2022
2411

COMMISSIONER OF INTERNAL REVENUE Vs. EDS MANUFACTURING, INC.

April 26, 2022
2335

COMMISSIONER OF INTERNAL REVENUE Vs. THE ORCHARD GOLF AND COUNTRY CLUB, INC.

April 25, 2022
2251

ALPHALAND SOUTHGATE TOWER, INC., Vs. COMMISSIONER OF ENBANC

April 20, 2022
2437

COMMISSIONER OF INTERNAL REVENUE Vs. WESTERN GUARANTY CORPORATION

April 20, 2022
2385

COMMISSIONER OF INTERNAL REVENUE Vs. TRAVELLERS INTERNATIONAL HOTEL GROUP, INC.

April 20, 2022
2231

BANGKO SENTRAL NG PILI PIN AS, Vs. COMMISSIONER OF INTERNAL REVENUE

April 18, 2022
2303

COMMISSIONER OF INTERNAL REVENUE Vs. PUEBLO DE ORO DEVELOPMENT

April 18, 2022
2439

COMMISSIONER OF INTERNAL REVENUE Vs. GULF AIR COMPANY PHILIPPINE BRANCH

April 12, 2022
2414

COMMISSIONER OF INTERNAL REVENUE Vs. PREMIUM LEISURE AND AMUSEMENT, INC. (PLAI)

April 12, 2022
2350

COMMISSIONER OF INTERNAL REVENUE Vs. FONTERRA BRANDS PHILIPPINES, INC.

April 11, 2022
2371

HEMISPHERE -LEO BURNETT, INC., Petitioner, Vs.  COMMISSIONER OF INTERNAL REVENUE, CAESAR R. DULAY, OIC-ASSIST ANT OF LARGE SERVICE, ANGELES, AND OF INTERNAL COMMISSIONER TAXPAYERS TERESITA M. THE BUREAU REVENUE

April 11, 2022

2021 Supreme Court Decisions

G.R. NO.

CASE

DATE

252965 / 254102

Saint Wealth Ltd., as represented by David Buenaventura & Ang Law Offices Vs. Bureau of Internal Revenue, herein represented by Hon. Caesar R. Dulay, in his capacity as Commissioner of the Bureau of Internal Revenue and John Does and Jane Does, as person acting for, in behalf, or under the authority of respondents/Marco Polo Enterprises Limited, MG Universal Link Limited, OG Global Access Limited, Pride Fortune Limited, VIP Global Solutions Limited, AG Interpacific Resources Limited, Wanfang Technology Management Ltd., Imperial Choice Limited, Bestbetinet Limited, Riesling Capital Limited, Golden Dragon Empire Ltd., Oriental Game Limited, Most Success International Group Limited, and High Zone Capital Investment Group Limited Vs. The Secretary of Finance in the person of Carlos G. Dominguez III and the Commissioner of Internal Revenue in the person of Caesar R. Dulay

December 7, 2021
251677

Commissioner of Internal Revenue Vs. Oriental Assurance Corporation

July 28, 2021
240163 / 240168-69

Department of Finance (DOF), represented by its Secretary and the Bureau of Internal Revenue (BIR) represented by its commissioner Vs. Asia United Bank, et al.

December 1, 2021
246343

The Bureau of Customs and the Commissioner of Customs Vs. Jade Bros. Farm and Livestock, Inc.

November 18, 2021
242354

Commissioner of Internal Revenue Vs. Ludo and Luym Corporation

November 23, 2021
219630-31

Commissioner of Internal Revenue Vs. Taganito Mining Corporation/Taganito Mining Corporation Vs. Commissioner of Internal Revenue

December 7, 2021
250748

Philippines Mining Development Corporation Vs. The Commissioner of Internal Revenue and the Officer-In-Charge-Assistant Commissioner, Large Taxpayers Service, in their Official capacities as officers of the Bureau on Internal Revenue

October 6, 2021
225169

Commissioner of Internal Revenue Vs. Macquarie Offshore Services Pty., Ltd. – Philippine Branch

October 6, 2021
222822

Stefani C. Saño Vs. Subic Bay Metropolitan Authority

October 13, 2021
219506

Municipality of San Mateo, Isabela, represented by Municipal Mayor Crispina R. Agcaoili, M.D., and Atty. Alfredo S. Remigio, in his capacity as the Municipal Legal Officer Vs. Smart Communications, Inc.

June 23, 2021
211188

The Secretary of Finance and the Commissioner of Customs Vs. Semirara Mining Corporation

September 29, 2021
246179

City Governement of Taguig Vs. Shoppers Paradise Realty & Development Corp., and Shoppers Paradise FTI Corporation

July 14, 2021
248840

New Vision Satellite Network, Inc. Vs. The Provincial Governement of Cagayan, represented by Honorable Governor Alvaro T. Antonio, and Emilia L. Iringan in her capacity as Provicial Treasurer

July 5, 2021
256195

Commissioner of Internal Revenue Vs. AIG Shared Services Corporation [Philippines]

November 22, 2021
225050

Federal Express Corporation Vs. Airfreight 2100, Inc. and the Commissionier of Internal Revenue

September 14, 2021
191587

Commissioner of Internal Revenue Vs. Pacific Plans Inc.

June 16, 2021
202093

Hedcor Sibulan, Inc. Vs. Commissioner of Internal Revenue

September 15, 2021
241848

Himlayang Pilipino Plans, Inc. Vs. Commissioner of Internal Revenue

May 14, 2021
226287

Commissioner of Internal Revenue Vs. Shinko Electric Industries Co., Ltd.

July 6, 2021
207587

Procter and Gamble Asia, Pte. Ltd. Vs. Commissioner of Internal Revenue

April 28, 2021
204405

Commissioner of Internal Revenue Vs. Unioil Corporation

August 4, 2021
244602

Mactel Corporation Vs. The City Government of Makati, the City Treasurer of Makati City and the Officer-in-Charge of the Office of the City Administrator and Head of Business Permits Office

July 14, 2021
230112 / 230119

Global Medical Center of Laguna, Inc. Vs. Ross Systems International Inc./Ross Systems International, Inc. Vs. Global Medical Center of Laguna, Inc.

May 11, 2021
222476

Commissioner of Internal Revenue Vs. Yumex Philippines Corporation

May 5, 2021
255382

Commissioner of Internal Revenue Vs. MCC Transport Singapore PTE, Ltd.

June 28, 2021
210501 / 211294 / 212490

Commissioner of Internal Revenue Vs. Court of Tax Appeals (First Divsion) and Pilipinas Shell Petroleum Corporation/The Bureau of Customs and Collector of Customs of the Port of Batangas Vs. Pilipinas Shell Petroleum Corporation/Pilippinas Shell Petroleum Corporation Vs. Court of Tax Appeals (First Divsion), Commissioner of Internal Revenue, Bureau of Customs and Collector of Customs of the Port of Batangas

March 15, 2021
203138-40

Commissioner of Customs Vs. PTT Philippines Trading Corporation

February 15, 2021
241302

The Province of Nueva Vizcaya, Provincial Treasurer of Nueva Vizcaya, Office of the Municipal Assessor and Treasurer Municipality of Alfonso Castaneda Province of Nueva Vizcaya Vs. CE Casecnan Water and Energy Company, Inc.

February 1, 2021
198529

Manila Electric Company Vs. City of Muntinlupa and Nelia A. Barlis

February 9, 2021
218057

Commissioner of Internal Revenue Vs. Philex Mining Corporation

January 18, 2021
215955

Metropolitan Waterworks and Sewerage System Vs. Central Board of Assessment Appeals, The Pasay City Local Board of Assessment Appeals, Pasay City, The Pasay City Treasurer and City Assessor

January 13, 2021
Back to Top