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COMMISSIONER OF INTERNAL REVENUE v. SOUTH COTABATO 1 ELECTRIC COOPERATIVE INC.,
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTA EB NO. 3001 REVENUE, (CTA Case No. 10937) Petitioner, Present: RINGPIS-LIBAN, PJ, BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and SOUTH COTABATO 1 ELECTRIC CENTENO-DIJAMCO,JJ. COOPERATIVE, INC., Respondent. Promulgated:…
COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3334 INTERNAL REVENUE, (CTA Case No. 10991) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, - versus - CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. Promulgated: BETHLEHEM HOLDINGS, INC., Respondent. x-- -----…
ZOOM CELERO COURIER, INC. v. COMMISSIONER OF INTERNAL REVENUE
J REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION ZOOM CELERO COURIER, CTA Case No. 10660 INC., Petitioner, Members: -versus- REYES-FAJARDO, Chairperson, and ANGELES,[L COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 2 3 2026 X-----------------------------~ I~ D_Z::-_ ~ ._ '!' .: ------X RESOLUTION REYES-FAJA…
TONIK DIGITAL BANK INC., v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION TONIK DIGITAL BANK CTA Case No. 11095 INC., Petitioner, Members: REYES-FAJARDO, Chairperson, -versus- and ANGELES, IL. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 2 3 20?6 c----- .( :f)(( " . ..., . X--- - -- ---- - - - ---- - ------- -- ---- - ----- - ------------- X …
COMMISSIONER OF INTERNAL REVENUE v. BETA ELECTROMECHANICAL CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB No. 2950 INT£RNAL R£V£NU£, (CTA Case No. 1oo4o) Petitioner, Present: RINGPIS-LIBAN, P.T. , BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, -versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, fl. BETA ELECTROMECHANICAL CORPORATION, Promul~ated : Respondent. S…
COMMISSIONER OF INTERNAL REVENUE v. PILIPINAS SHELL PETROLEUM CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3085 REVENUE, (CTA Case No. 10502) Petitioner, -versus- PILIPINAS SHELL PETROLEUM CORPORATION, Respondent. x--------------------x PILIPINAS SHELL PETROLEUM CTA EB NO. 3087 CORPORATION, (CTA Case No. 1 0502) Petitioner, Present: RINGPIS-LIBAN , P.J ., BACORRO-VILLENA,…
SONY PHILIPPINES INCORPORATED v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBA..N'C SONY PHILIPPINES, CTA EB No. 2983 INCORPORATED, (CTA Case No. 10302) Petitioner, Present: RINGPIS-LIBAN, £1. BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAM-11-~~~ THE COMMISSIONER OF INTERNAL REVENUE, Respondent. X-------------…
NCR CORPORATION PHILIPPINES, v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 2967 INTERNAL REVENUE, (CTA Case No. 10498) Petitioner, Present: RINGPIS-LIBAN, PJ BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, ]]. NCR CORPORATION Promulgated: PHILIPPINES, Respondent. SEP 15…
NATIONAL REINSURANCE CORPORATION OF THE PHILIPPINES v. COMMISSIONER OF INTERNAL REVENUE
... REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION NATION&. REINSURANCE CTA CASE NO. 11156 CORPORATION OF THE PHILIPPINES, Members: Petitioner, RINGPIS-LIBAN, P.]., Chaitperson, MODESTO-SAN PEDRO, and -versus- FERRER-FLORES, Jl. COMMISSIONER INTERNAL REVENUE, Respondent. OF Promulgated: SEP 15 2026 X-------------------------------…
THE PROVINCE OF NUEVA VIZCAYA and the MUNICIPALITY CASTA?EDA, et al., v. CE CASECNAN WATER & ENERGY CO., INC., NATIONAL IRRIGATION ADMINISTRATION, as the beneficial owner of the Casecnan Project, and CENTRAL BOARD OF ASSESSMENT APPEALS
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC THE PROVINCE OF NUEVA CTA EB NO. 2979 VISCAYA, herein represented by its (CBAA Case Nos. L-60 &74) Honorable Governor ATTY. JOSE V. GAMBITO, RHODA S. MORENO, in her official capacity as the Provincial Members: Treasurer of Nueva Viscaya, ENGR. JOSE L. CARREON,JR., in his official Present: capacity as Provincial Asse…
MS. FATIMA L. SIMBRE v. THE COMMISSIONER OF INTERNAL REVENUE (CIR), BUREAU OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City S De cia! Second Division :1 MS. FATIMAL. SIMBRE, CTA CASE NO. 11112 Petitioner, Members: -versus- RINGPIS-LIBAN, P.J., Chairperson MODESTO-SAN PEDRO, and FERRER-FLORES,JJ. THE COMMISSIONER OF INTERNAL REVENUE (CIR), BUREAU OF INTERNAL REVENUE, Promulgated: x-----------------------------------~~~r:~-fl…
AGRI EXIM GLOBAL PHILIPPINES INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC AGRI EXIM GLOBAL CTA EB NO. 3075 PHILIPPINES, INC., (CTA Case No. 10621) Petitioner, Present: RINGPIS-LffiAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, COMMISSIONER OF INTERNAL TESTON, and REVENUE, CENTENO-DIJAMCO, JJ. Respondent. Promulgated: …
CENTRAL PANGASINAN ELECTRIC COOPERATIVE INC. (CENPELCO), represented by ENGR. RODRIGO F. CORPUZ, GENERAL MANAGER v. THE BUREAU OF INTERNAL REVENUE (BIR), OFFICE OF THE REGIONAL DIRECTOR, REVENUE REGION NO. I, Represented by JOSEPHINE S. VIRTUCIO, OIC, Regional Director
I REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION CENTRAL PANGASINAN CTA Case No. 10724 ELECTRIC COOPERATrvE INC. (CENPELCO), represented by ENGR. RODRIGO F. CORPUZ, Present: GENERAL MANAGER, REYES-FAJARDO, Petitioner, Chairperson, and ANGELES, JJ. -versus- THE BUREAU OF INTERNAL Promulgated: REVENUE (BIR), OFFICE OF THE REGIONAL DI…
THE EUROPEAN HAIR FACTORY, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City S becial Second Division ~ THE EUROPEAN HAIR CTA CASE NO. 10534 FACTORY, INC., Petitioner, Members: -versus- RINGPIS-LIBAN, P.J., Chaitperson MODESTO-SAN PEDRO, and FERRER-FLORES, Jl. COMMISSIONER OF INTERNAL REVENUE, Promulgated: , , J~ x----------------------------------Fl~:~~"d-~~-~-------------------…
TOLEDO POWER COMPANY v. COMMISSIONER OF INTERNAL REVENUE
l REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Special Second Division TOLEDO POWER COMPANY, CTA CASE NO. 11109 Petitio net~ Members: -versus - RINGPIS-LIBAN, P..J. & Chairperson MODESTO-SAN PEDRO, and COMMISSIONER OF FERRER-FLORES,]]. INTERNAL REVENUE, ReJpondent: Promulgated: SEP 1 4 2026 X --------------------------------------------------------------…
PILIPINAS SHELL PETROLEUM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
CTA Form No. 8 (For DCC) llllll ll l lll lll lllllll22-000331-0077 l llllll lll lll ll lllllll l llll llll llllllll REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0. 10914 PILIPINAS SHELL PETROLEUM, · Petitioner, -versus - NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR…
CHEVRON PHILIPPINES, INC., v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION CHEVRON CTA CASE NO. 11353 PHILIPPINES, INC., Petitioner, Members: BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, X - - - - - - - SEP 0 9 ZOZfi 3: K ,P'IY/ ~~S~-O~~~~t._ - - - - - - - - - - - - - - - - - - ____ r RESOLUTION Befor…
ASURION HONG KONG LIMITED - ROHQ v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ASURION HONG KONG LIMITED CTA EB NO. 3279 - ROHQ , (CTA Case No. 104 13) Petitioner, - versu s- COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - - - - - - - - - - - - X COMMISSIONER OF INTERNAL CTA EB NO. 3293 REVENUE, (CTA Case No . 104 13 ) Petitioner, Present: RINGPIS-LIBAN, P.J.,…
PETRON CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
.. REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION PETRON CORPORATION, CTA CASE NO. 10751 Petitioner, Members: - versus- REYES-FAJARDO, Chairperson, and ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. EP 0 7 2026 x------------------ ------- ---- '-"z - ----=--- .I.ll_~fJ:. '!!"~ ---- -x RESOLUTION ANGEL…
PANGASINAN I ELECTRIC COOPERATIVE (PANELCO I) v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PANGASINAN I ELECTRIC CTA CASE NO. 11797 COOPERATIVE (PANELCO 1), Petitioner, Members: BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. X------------------------------------------------X RESOLUTION For the Court's…
NOVARTIS HEALTHCARE PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION NOVARTIS HEALTHCARE CTA Case No. 10900 PHILIPPINES, INC., Petitioner, Present: REYES-FAJARDO, Chairperson, -versus- ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 0 7 2026 x-------------------------- ~ - L~ ~~~~ -------x RESOLUTION ANGELES, J.: This resolves r…
AIR DRILLING ASSOCIATES PTE LTD. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION AIR DRILLING ASSOCIATES CTA CASE N0.10608 PTE LTD., Petitioner, Members: RINGPIS-LIBAN, P.J, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. SEP 0 4 2026 X----------------------------------------------------------- …
SAN MIGUEL CAMPOCARNE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
, REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City SECOND DIVISION SAN MIGUEL CAMPOCARNE CTA CASE NO. 11582 CORPORATION, Petitioner, Members: BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. SEP 0 4 ZOZ6 X-------------------------------------------------X RESOLUTION For the Co…
SIRAWAI PLYWOOD AND LUMBER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF .THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION SIRAWAI PLYWOOD AND CTA Case No.10810 LUMBER CORPORATION, Petitioner, Members: REYES-FAJARDO, Chairperson, and, ANGELES, IL. -versus - COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. .~ EP 0 1 2026 · .-- x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - ~;_f:J__,._~ -…
SEAOIL PHILIPPINES, INC. v. COMMISSIONER OF CUSTOMS
REPUBLIC OF THE PHILIPPINES COURT OFTAXAPPEALS QUEZON CITY SPECIAL SECOND DIVISION SEAOIL PHILIPPINES, INC., CTA CASE NO. 10639 Petit£one0 -versus- Members: RINGPIS-LIBAN, Chairperson & PJ, MODESTO-SAN PEDRO, and FERRER-FLORES, Jl. COMMI-S~:~~~-~F ~~~:~~e~t: _'__________ _A_U~ _2_8_~ ___ ~/:1{3 -~b STOMS Promulgated: X---- RESOLUTION (' RINGPIS-LIBAN, PJ.: For…
UNIOIL PETROLEUM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION UNIOIL PETROLEUM CTA CASE NO. 11222 PHILIPPINES, INC., Petitioner, Members: RINGPIS-LIBAN, P.J, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. AUG 2 B2026 X---------------------------------------------------------- …
THE CITY TREASURER OF TAGUIG CITY, MR. VOLTAIRE L. ENRIQUEZ, AND THE CITY GOVERNMENT OF TAGUIG CITY, REPRESENTED BY. HON. MAYOR LINO CAYETANO v. BELLAGIO ONE CONDOMINIUM ASSOCIATION, INC., BELLAGIO TWO CONDOMINIUM ASSOCIATION, INC., FORBESWOOD HEIGHTS CONDOMINIUM ASSOCIATION, FORBESWOOD PARKLANE CONDOMINIUM ASSOCIATION, INC., UPTOWN RITZ RESIDENCE CONDOMINIUM ASSOCIATION, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC THE CITY TREASURER OF CTA EB NO. 3031 TAGUIG CITY, MR. VOLTAIRE (CTA AC No. 277) L. ENRIQUEZ, AND THE CITY (RTC Civil Case No. 826) GOVERNMENT OF TAGUIG CITY, REPRESENTED BY HON. MAYOR LINO CAYETANO, Petitioners, - versus - Present: RINGPIS-LIBAN, P.J.; BELLAGIO ONE CONDOMINIUM BACORRO-VILLENA, ASSOCIATIO…
PUBLIC SAFETY MUTUAL BENEFIT FUND, INC. REPRESENTED BY ITS PRESIDENT EMMANUEL V. PERALTA v. ROSETTE A. LAQUIAN, Acting City Treasurer, San Juan City
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PUBLIC SAFETY MUTUAL CTA EB NO. 3003 BENEFIT FUND, INC., (CTA AC No. 245) REPRESENTED BY ITS PRESIDENT EMMANUEL B. Present: PERALTA, Petitioner) RINGPIS-LIBAN, P.J.) BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO , -versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. ROSETTE F. LA…
COMMISSIONER OF CUSTOMS v. JOHN PAUL V. MEDINA, Owner and Proprietor of JPM Medical Trading
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CUSTOMS, CTA EB NO. 2948 Petitioner, (CTA Case No. 10277) Present: -versus- RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO , CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. JOHN PAUL V. MEDINA, Owner and Proprietor of JPM Medical Promulgated: Tra…
JUSTICE MARIA LOURDES P. A. SERENO v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION JUSTICE MARIA LOURDES CTA Case No. 10793 P.A. SERENO, Petitioner, Members: RINGPIS-LIBAN*, P.J., -versus- REYES-FAJARDO,Chairperson and ANGELES**, IL COMMISSIONER OF INTERNAL REVENUE, Respondent. Promulgated: AUG 2 5 2026 X- -- - - - - - - - - - - - - - - - - - - - - - - - - - f-_"":"- ---…
SAN ROQUE POWER CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION SAN ROQUE POWER CTA CASE NO. 11012 CORPORATION, Petitioner, Members: RINGPIS-LIBAN, P.J., Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. Ol: J-f fJt1 X--------------------------------------------------- RESOLUTIO…
COMMISSIONER OF INTERNAL REVENUE v. HAWORTH FURNITURE (PHILIPPINES) INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3349 INTERNAL REVENUE, (CTA Case No. 10936) Petitioner, Present: RINGPIS-LIBAN, P.J. , -versus- BACORRO-VILLENA, MODESTO-SAN PEDRO , REYES-FAJARDO , CUI-DAVID, FERRER-FLORES, ANGELES, TESTON , and CENTENO-DIJAMCO, JJ. HAWORTH FURNITURE Promulgated: (PHILIPPINES) INC., Respond…
MAIBARARA GEOTHERMAL INC., v. COMMISSIONER OF INTERNAL REVENUE (CONSOLIDATED WITH CTA CASE NO. 9500, 9529 & 9555)
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY SPECIAL SECOND DIVISION MAIBARARA CT A CASE NOS. 9455, 9500, 9529 GEOTHERMAL, INC., & 9555 Petitioner, Present: RINGPIS-LIBAN, P.J., Chairperson, vs. MODESTO-SAN PEDRO, and FERRER-FLORES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. ~ !W l¥t'/ X----------------- --------------------------------…
RACAL CERAMICS BARGAIN CENTER, INC. v. COMMISSIONER OF CUSTOMS
111111111111111111111111111 11111 11111111111111111111111111111111111 11111 11111111 CTA Form No.8 (For DCC) 22-000125-0080 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10812 RACAL CERAMICS BARGAIN CENTER, INC., Petitioner, -versus - NOTICE OF RESOLUTION COMMISSIONER OF CUSTOMS, Respondent. To: ASSIST ANT SO…
NIPPON EXPRESS PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
1111111111111111111111 1111111111 11111 11111111111111 111111 11111111111111111111111 CTA Form No.8 (For DCC) 22-000472-0077 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10993 NIPPON EXPRESS PHILIPPINES CORPORATION, Petitioner, -versus- NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: …
ORICA NITRATES PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
CTA Form No.8 (For DCC) llllllll ll l lll lll lll llll22-000379-0085 l llllll l l lll ll l lll lllllllllllllll l llll REPUBLIC OF THE PIDLIPPINES COURT OFTAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0. 10946 ORICA NITRATES PHILIPPINES, INC., Petitioner, - versus- NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOL…
5M STAR BUILDERS INC. v. HONORABLE ROMEO LUMAGUI, JR. in his capacity as the COMMISSIONER OF INTERNAL REVENUE
( REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION SM STAR BUILDERS, INC., CTA CASE NO. 11871 Petitioner, Members: - versus - BACORRO-VILLENA, Chairperson) CUI-DAVID, and TESTON, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -){ RESOLUTIO…
OROVILLE RESOURCES AND VENTURES, INC. (ORVI) v. COMMISSIONER OF INTERNAL REVENUE
1111111111111111 111111 111111111111111 1111111111111111111111111 111111111111111111 CTA Form No. 8 (For DCC) 20-000008-0086 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10243 OROVILLE RESOURCES AND VENTURES, INC. (ORVI), Petitioner, - versus - NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. …
GENERAL ELECTRIC COMPANY v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY SPECIAL SECOND DIVISION GENERAL ELECTRIC CTA CASE NO. 11153 COMPANY, Petitioner, Present: RINGPIS-LIBAN, P.J, Chairperson, vs. MODESTO-SAN PEDRO, and FERRER-FLORES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, .( : ?:{ ,./}"1 Respondent. X---------------------------------------------------- RES…
KING AIR FBO, INC. Represented by its Director for Finance, GLORIA VALDEZ v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City SECOND DIVISION KING AIR FBO, INC., CTA CASE NO. 11763 Petitioner, Members: -versus- BACORRO-VILLENA, Chairperson, and CUI-DAVID, JJ. COMMISSIONER OF Promulgated: 1/.'2'1-~ INTERNAL REVERNeUspEo, ndent. ________ - - - - - - - - ----- x X---------------------------- RESOLUTION Before the Court are the followin…
PEOPLE OF THE PHILIPPINES v. ROLANDO A. CUEVAS Owner/Proprietor of MONACAT TRADING (with business address at Unit 2, Matic Building, National Highway, Canlalay, Bi?an City, Laguna or 2915 Calia Street, Elvinda Village, San Pedro City, Laguna) MERMELINDA C. DELA CRUZ Room 437, 4th Floor, Regina Building, Escolta, Manila (-ALL AT LARGE)-
( REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-1182 Plaintiff, For: Violation of Section 3602, in relation to Section 2503 of the Tariff and Customs Code of -versus- the Philippines (TCCP), as amended ROLANDO A. CUEVAS, Members: Owner/Proprietor of MONACAT TRADING RINGPIS-LIBAN, C…
SONIC SALES & DISTRIBUTION, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY SPECIAL SECOND DIVISION SONIC SALES & CTA CASE NO. 10888 DISTRIBUTION, INC., Petitioner, Present: vs. RINGPIS-LIBAN, P.J, Chairperson, MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, 3.' t/K fn1 Respondent. X-------------------------------------------------------…
PEOPLE OF THE PHILIPPINES v. RONALD PUNAY ROBIN
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE PHILIPPINES, CTA EB CRIM. NO . 205 Petitioner, (CTA Crim. Case No. A-1 9) -versus - Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. RONALD PUNAY ROBIN, Respondent. X------ - - - - - -----…
COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3000 INTERNAL REVENUE, (CTA Case Nos. 10073 , 10120, & 10205) Petitioner, Present: -versus- RINGPIS-LIBAN, P.J . BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, and TESTON,JJ PETRON Promulgated: CORPORATION, Respondent. X-- - -------…
COMMISSIONER OF INTERNAL REVENUE v. C.U.T. COMMERCIAL CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB No. 2990 (CTA Case No. 9933) INTERNAL REVENUE, Petitioner, Present: -versus- RINGPIS-LIBAN, EJ_, B A C O R R O -VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, fl. C.U.T. COMMERCIAL CORPORATION, Promulgated: Respon…
FORD GROUP PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY ENBANC FORD GROUP PHILIPPINES, CTA EB No. 3026 Petitioner, (CTA Case No. 10507) Present: - versus- RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, and TESTON, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, ~UL 29 2026 Respondent. )(- - - -- - …
FIRMENICH (PHILIPPINES) INC., v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC FIRMENICH (PHILIPPINES), CTA EB NO. 2992 INC. , (CTA Case No. 10209) Petitioner, Present: -versus- RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, "-'Ul 29 202…
DOLE PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC DOLE PHILIPPINES, INC., CTA EB NO. 2879 Petitioner, (CTA Case No. 10212) - versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - X CTA EB NO. 2960 (CTA Case No. 10212) COMMISSIONER OF INTERNAL REVENUE, Present: Petitioner, RINGPIS-LIBAN, PJ, BACORRO-…
COMMISSIONER OF INTERNAL REVENUE v. NCH CUSTOMER SUPPORT SERVICES, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 3385 INTERNAL REVENUE (CTA Case No. 10933) Petitioner, Present: -versus- RINGPIS-LIBAN , P.J. I BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. NCH CUSTOMER SUPPORT SERVICES, INC. , Respondent. X- - - - - - - - - - - - - - - …
TAGUIG CITY TREASURER and THE CITY GOVERNMENT OF TAGUIG CITY v. CEDARCREST CONDOMINIUM CORPORATION (formerly AC-316)
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane TAGUIG CITY TREASURER AND CTA EB NO. 3061 THE CITY GOVERNMENT OF (RTC SCA Case No. 291) TAGUIG CITY, Present: Petitioners, RINGPIS-LIBAN, PJ, BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES,JJ CEDARCREST CONDOMINIUM Promulgated: CORPORATION, Respondent. 'JU…
FORT BONIFACIO DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION FORT BONIFACIO CTA CASE N0.10425 DEVELOPMENT CORPORATION, Petitioner, Members: -versus- RINGPIS-LIBAN, P.J, Chairperson, MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. JUL Z82026 ~f,�p-- X----------------------------------------…
BUREAU OF INTERNAL REVENUE, HON. CAESAR R. DULAY, in his capacity as the COMMISSIONER OF INTERNAL REVENUE, AND JOHN DOES AND JANE DOES, AS PERSONS ACTING FOR IN BEHALF, OR UNDER THE AUTHORITY OF THE BUREAU OF INTERNAL REVENUE AND THE COMMISSIONER OF INTERNAL REVENUE v. BB INTERNATIONAL LEISURE AND RESORT DEVELOPMENT CORPORATION, HANN INTERNATIONAL LEISURE, INC. (formerly WIDUS INTERNATIONAL LEISURE, INC.) and HANN PHILIPPINES, INC. (formerly WIDUS PHILIPPINES, INC.)
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC BUREAU OF INTERNAL CTA EB NO. 2975 (CTA Case No. 10841) REVENUE, HON. CAESAR R. Members: DULAY, in his capacity as the RINGPIS-LIBAN, P.J B A C O R R O -V I L L E N A , Commissioner of Internal Revenue, MODESTO-SAN PEDRO, REYES-FAJARDO, and JOHN DOES and JANE DOES, as CUI-DAVID, FERRER-FLORES, and persons acting …
COMMISSIONER OF INTERNAL REVENUE v. FIRST TELECOM PHILIPPINES, INC.
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTA EB NO. 3140 REVENUE, (CTA Case No. 10688) Petitioner, Present: -versus- RINGPIS-LIBAN, PJ, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES,JJ FIRST TELECOM PHILIPPINES, Promulgated: INC., Respondent. X ----------------------------…
GEOSCIENCE TECHNOLOGIES, INC. as represented by Armie P. Camince v. COMMISSIONER OF INTERNAL REVENUE ROMEO D. LUMAGUI, JR.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION GEOSCIENCE TECHNOLOGIE~, CTA Case No. 12302 INC. as represented by Armie P. Members: Camince, Petitioner, BACORRO-VILLENA, Chairperson, -versus- and j'r~ CUI-DAVID, JJ. COMMISSIONE~OOFDI.NLTUEMRANGAULI l:/ Promulgated: REVENUE ROM ---- -----x JR., Respondent. - - - - - - - - - - - - - - X-----…
STORMPARTNERS, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION STORMPARTNERS, INC. CTA CASE NO. 11846 Petitioner) Members: -versus- BACORRO-VILLENA, Chairperson) and CUI-DAVID, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, ~r ( pP'1 Respondent. .rl_ ~ ><- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -I'~� RESOLUTION At…
COMMISSIONER OF INTERNAL REVENUE v. SHIP TO SHORE MEDICAL ASSIST, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3029 REVENUE, (CTA Case No. 10550) Petitioner, Present: - versus - RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELESJJ SHIP TO SHORE MEDICAL Promulgated: ASSIST, INC., 'JUL 2 2 20 " Respondent. X--------…
ARLYN SOLITA A. BRIONES, Owner and Proprietor of ELJ1 Medical Shop v. COMMISSIONER OF CUSTOMS
REPUBLIC OF THE PHILIPPINES COURT OFTAX APPEALS QUEZON CITY ENBANC ARLYN SOLITA A. CTA EB No. 2946 BRIONES, owner and (CTA Case No. 10355) proprietor of ELJl Medical Shop, Present: Petitioner, RINGPIS-LIBAN, 1?_1_, BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES,IL COMMISSIONER OF Promulgated: CUSTOMS, Respondent. X-…
ALEX I. TAM represented by his Attorney-in-fact-Gilbert I. Tam v. BUREAU OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City S becial Second Division ~ ALEX I. TAM represented by his CTA CASE NO. 10948 Attorney-in-fact-Gilbert I. Tam, Members: Petitioner, RINGPIS-LIBAN, P.j., Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, Jl. BUREAU OF INTERNAL Promulgated: REVENUE, Respondent. X----------------------------------------…
SL HARBOR BULK TERMINAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION SL HARBOR BULK CTA Case No. 10715 TERMINAL CORPORATION, Members: REYES-FAJARDO, Chairperson, Petitioner, and -versus- ANGELES, JJ. COMMISSIONER Promulgated: OF INTERNAL REVENUE, J~J 2 0 20~ Respondent. x--------------------------------------------------x RESOLUTION REYES-FAJARDO, …
PACO SORIANO PANDACAN DEVELOPMENT COOPERATIVE v. COMMISSIONER OF INTERNAL REVENUE AND REGIONAL DIRECTOR OF REGION NO.6 BUREAU OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION PACO SORIANO PANDACAN CTA CASE N0.11107 DEVELOPMENT COOPERATIVE, Members: Petitioner, RINGPIS-LIBAN, P.J., Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ. COMMISSIONER OF INTERNAL REVENUE and REGIONAL DIRECTOR OF REGION NO.6- BUREAU OF Promulgated: INTERNAL REVENUE…