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CTA Decisions

「CTA Decisions」共 60 份文件

ctacta_decisionCTA Case No. 11130 2026-10-02

RENOIR IMPLEMENTATION SERVICES, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Special Second Division RENOIR IMPLEMENTATION SERVICES, INC.. Petitioner, Members: CTA CASE NO.11130 versus - MODESTO-SAN PEDRO,and RINGPIS-LIBAN, P.J., Chairperson, FERRER-FLORES, J REVENUE, COMMISSIONER OF INTERNAL Respondent. Promulgated: OCT 0 2 2026 4!a4 DECISION RINGPIS-LIBAN, J.: The Case The Petition for Review filed on…

ctacta_decisionCTA Case No. 10166 2026-10-02

JOSE UY UNG, substituted by PATRICK JOSEPH S. UNG v. FLORANTE R. ANINAG OIC - REGIONAL DIRECTOR BUREAU OF INTERNAL REVENUE REVENUE REGION NO. 10

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION JOSE UY UNG, substituted by CTA CASE NO. 10166 PATRICK JOSEPHS. UNG, Petitioner, Members: -versus- REYES-FAJARDO, Chairperson, and FLORANTE R. ANINAG OIC - ANGELES, JJ. REGIONAL DIRECTOR BUREAU OF INTERNAL REVENUE REVENUE REGION Promulgated: NO. 10, Respondent. 0 CT 0 2 2026 x----------------…

ctacta_decisionCTA Case No. EB CRIM-168 2026-10-01

PEOPLE OF THE PHILIPPINES v. CESAR VACUNAWA LEBITE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE CTA EB Crim. No. 168 PHILIPPINES, (CTA CRIM. CASE NO. 0- Petitioner, 913) Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA,' -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CESAR VACUNAWA LEBITE, CENTENO-DIJAMCO, JJ. R espondent. Promulgated: X…

ctacta_decisionCTA Case No. 10596 2026-10-01

EISKIN LABORATORIES INC., as represented by Evelina E. Lazaro and/or Teodorico M. Alcantara v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION INC., as represented by Evelina E. Lazaro and/or Teodorico M. EISKIN Alcantara, - versus - LABORATORIES, Petitioner, Members: FERRER-FLORES, JJ RINGPIS-LIBAN, P.J., Chairperson MODESTO-SAN PEDRO,and CTA CASE NO.10596 COMMISSIONER OF INTERNAL REVENUE Respondent. Promulgated: OCI 0 1 2Q26 4:48 Pm X DECISION FE…

ctacta_decisionCTA Case No. 10124 2026-10-01

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

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION REGUS SERVICE CTA CASE NO. 10124 B.V. - ROHQ CENTRE, PHILIPPINES Petitioner, Members: -versus- CUI-DAVID, II. BACORRO-VILLENA, Acting Chairperson, and COMMISSIONER INTERNAL REVENUE Respondent. OF Promulgated: OCT O 1 2026 Y:47 Pr DECISION BACORRO-VILLENA, I.: Once again, before the Court is the case of …

ctacta_decisionCTA Case No. 11129 2026-10-01

SAMSUNG SDS GLOBAL SCL PHILIPPINES CO., LTD. INC., v. COMMISSIONER OF INTERNAL REVENUE

111111111111 1111 1111111111111111111111111111111111111111111111 111111111111111111 CTA Fonn No. 8 23-000152-0062 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.11129 SAMSUNGSDSGLOBALSCL PIDLIPPINES CO., LTD. INC, Petitioner, -versus- NOTICE OF AMENDED DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To:…

ctacta_decisionCTA Case No. EB 3162 2026-09-30

COMMISSIONER OF INTERNAL REVENUE v. JAMES FAUSTO CORP.

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTA EB NO. 3162 REVENUE, (CTA Case No. 10775) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ JAMES FAUSTO CORP., Respondent. Promulgated: SEP 30 X -----------…

ctacta_decisionCTA Case No. 11051 2026-09-29

ZENOREX MARKETING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Svecial Second Division ~ ZENOREX MARKETING CTA CASE NO. 11051 CORPORATION, Petitioner, l\!Iembers: -versus- RINGPIS-LIBAN, P.J., Chairperson MODESTO-SAN PEDRO, and FERRER-FLORES, Jl. COMMISSIONER OF INTERNAL REVENUE, Promulgat~Q.;. Respondent. s~· ~ 1 n 'lf1'7t: \., ~~ L:!LiJ X----------------------…

ctacta_decisionCTA Case No. EB 3097 2026-09-28

CCSO TOLLING SERVICE INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC CCSO TOLLING SERVICE CTA EB No. 3097 INC., (CTA Case No. 11481) Petitioner, Present: RINGPIS-LIBAN, U, BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, fl. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 28 20…

ctacta_decisionCTA Case No. EB 3171 2026-09-28

COMMISSIONER OF INTERNAL REVENUE v. AIR DRILLING ASSOCIATES PTE LTD.,

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY En Bane COMMISSIONER OF CTA EB NO. 3171 INTERNAL REVENUE, {CTA Case No. 10944) Petitioner, Members: RINGPIS-LIBAN, P.J , BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. AIR DRILLING ASSOCIATES PTE LTD., Promulgated: Respondent. X …

ctacta_decisionCTA Case No. 10684 2026-09-25

APOLLO GLOBAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION APOLLO GLOBAL CTA Case No. 10684 CORPORATION, Petitioner, Members: REYES-FAJARDO, Chairperson, - versus - and ANGELES, lL COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP ? 2 5 2.026 C}': (;I~ Q • _ , • X- - -- ---- -- --- - - -------- ------ ----- - ----------- - --- -X …

ctacta_decisionCTA Case No. 10982 2026-09-25

TOWER CLUB INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF TH E PHILIPPINES COURT OFTAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION TOWER CLUB, INC., CTA Case No. 10982 Petitioner, Members: -versus- REYES-FAJARDO, Chairperson, ANGELES, and CENTENO-DIJAMCO,lfl. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 2 5 2026 x---------------- - -------------------------------- - ---x DECISION REYES-FAJARDO, J.…

ctacta_decisionCTA Case No. EB CRIM-180 2026-09-25

PEOPLE OF THE PHILIPPINES v. JCLN GLOBAL PROPERTIES DEVELOPMENT CORP., JAMES CHRISTOPHER L. NAPOLES and JO CHRISTINE L. NAPOLES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE CTA EB CRIM. NO. 180 PHILIPPINES, (CTA Crim. Case No. 0-1195) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, JCLN GLOBAL PROPERTIES TESTON, and DEVELOPMENT CORP., CENTENO-DIJAMCO, JJ. JAMES CHRISTOPHER L. …

ctacta_decisionCTA Case No. O-1133 2026-09-24

PEOPLE OF THE PHILIPPINES v. BACUSANON ARC MULTI-PURPOSE COOPERATIVE, ALVIN B. MANLUNAS and ANALIZA M. VIOLETA

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE CTA CRIM. CASE NO. 0-1133 PHILIPPINES, Plaintiff, Members: BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. BACUSANON ARC MULTI-PURPOSE COOPERATIVE, ALVIN B. Promulgated: MANLUNAS and ANALIZA M. VIOLETA, Accused. _SEP_ Z4 ZOZ6 _ _/:_ _ _ :'lr ~' flrl X- - - - - - …

ctacta_decisionCTA Case No. 11011 2026-09-24

JWAY GROUP (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF TH E PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION PNAY GROUP CT A Case No. 11011 (PHILIPPINES), INC., Petition er, Members: -versus- REYES-FAJARDO, Chairperson, and ANGELES, I1 COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 2 ~ 2026 z: - //;~ ~--· )(- -- - - -- -- - ---- -- - - --- --- -- - -- -- ---- - -- - - - ---- --- -…

ctacta_decisionCTA Case No. EB 3228 2026-09-23

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

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3228 REVENUE, (CTA CASE NO. 10807) Petitioner, -versus- MELCO RESORTS LEISURE (PHP) CORPORATION, Respondent. X----------------- - ---X MELCO RESORTS LEISURE CTA EB NO. 3232 (PHP) CORPORATION, (CTA CASE NO. 10807) Petitioner, Present: RINGPIS-LIBAN, P.J., -versus- B…

ctacta_decisionCTA Case No. 11225 2026-09-23

MOUNTAIN PROVINCE ELECTRIC COOPERATIVE, INC. v. HON. CLAIRE B. CORPUZ, in her capacity as REGIONAL DIRECTOR OF THE BUREAU OF INTERNAL REVENUE-CAR-REVENUE REGION 2

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Third Division MOUNTAIN PROVINCE CTA CASE NO. 11225 ELECTRIC COOPERATIVE, INC., Members: Petitioner, MODESTO-SAN PEDRO, Chairperson, -versus- FERRER-FLORES, and CENTENO-DIJAMCO, JJ HON. CLAIRE B. CORPUZ, in her capacity as REGIONAL DIRECTOR OF THE BUREAU Promulgated: OF INTERNAL REVENUE- CAR- REVENUE REGION 2, SEP 2 3 …

ctacta_decisionCTA Case No. 11198 2026-09-22

PURE ESSENCE INTERNATIONAL INCORPORATED v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Special Second Division PURE ESSENCE CTA CASE NO. 11198 INTERNATIONAL IN CORPORA TED, Members: Petitioner, RIN GPIS-LIBAN, Chairperson, MODESTO-SAN PEDRO, and -versus- FERRER-FLORES, JJ Promulgated: COMMISSIONER OF SEP 22 2026 INTERNAL REVENUE, _g_·;J~ Pin X Respondent. AA/ ----------------------------------------…

ctacta_decisionCTA Case No. AC-347 2026-09-22

ATTY. VOLTAIRE ENRIQUEZ in his capacity as THE CITY TREASURER OF TAGUIG CITY v. VALEMOUNT CORPORATION

CTA Form No. 8 lllll ll llllllll lll lll llll24-000629-001 l lll llllllll llllll8 lllllllllllllllll llllll REPUBLIC OF THE PffiLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA AC NO. 347 ATTY. VOLTAIRE ENRIQUEZ in his capacity as THE CITY TREASURER OF TAGUIG CITY, Petitioner, NOTICE OF DECISION -versus - VALEMOUNT CORPORATION, Respondent. To:…

ctacta_decisionCTA Case No. 11340 2026-09-18

IN.CORP CORPORATE SERVICES PHILIPPINES, INC. (formerly known as KITTELSON & CARPO CONSULTING, INC.) v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No. 8 llllllll lllll l lll lll l lll23-000565-0067 llllllll lllllllllllllllllllllllll ll l llllllll REPUBLIC OF THE PIDLIPPINES COURT OFT AX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.11340 IN.CORP CORPORATE SERVICES PHILIPPINES, INC. (formerly known as KITTELSON & CARPO CONSULTING, INC.), Petitioner, NOTICE OF DECISION - versus- COMMISSIONER OF …

ctacta_decisionCTA Case No. 10617 2026-09-18

AVALOQ PHILIPPINES OPERATING HEADQUARTERS v. COMMISSIONER OF INTERNAL REVENUE

1111111111111111111111 11111 11111 1111111111111111111111111 11111 111111111111111111 CTA Form No. 8 21-000363-0065 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10617 AVALOQ PHILIPPINES OPERATING HEADQUARTERS, Petitioner, -versus- NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF …

ctacta_decisionCTA Case No. EB 3068 2026-09-17

COMMISSIONER OF INTERNAL REVENUE v. GOLDEN DONUTS, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 3068 INTERNAL REVENUE, (CTA Case No. 10336) Petitioner, - versus- GOLDEN DONUTS, INC., Respondent. X- - - - - - - - - - - - - - - - - - - - - - X GOLDEN DONUTS, INC., CTA EB NO. 3076 Petitioner, (CTA Case No. 10336) Present: \ -versus- RINGPIS-LIBAN, P.]., BA…

ctacta_decisionCTA Case No. EB CRIM-178 2026-09-17

PEOPLE OF THE PHILIPPINES v. JCLN GLOBAL PROPERTIES DEVELOPMENT CORP., JAMES CHRISTOPHER L. NAPOLES and JO CHRISTINE L. NAPOLES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CI'IY ENBANC PEOPLE OF THE CTA EB Crim. No. 178 PHILIPPINES, (CTA CRIM. CASE NO. 0- Petitioner, 1194) Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, - versus - MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and JCLN GLOBAL PROPERTIES CENTENO-DIJAMCO, JJ. DEVELOPMENT CORP., JAMES CHRIST…

ctacta_decisionCTA Case No. 11062 2026-09-16

U-DEV CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

1111111111111111 11111111111 111111111111111 111111111111111111111111111111 11111111 CTA Fonn No. 8 23-000008-0059 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE NO. 11062 U-DEV CORPORATION, Petitioner, -versus - NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL …

ctacta_decisionCTA Case No. 10956 2026-09-15

KFC ASIA HOLDINGS LLC v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No. 8 lllllll ll llll lll lll l lll22-000393-0095 lllllll l lllll l l lmlll l llll llllll lllll REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10956 KFC ASIA HOLDINGS LLC, Petitioner, -versus- NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsol…

ctacta_decisionCTA Case No. 10092 2026-09-14

TARLAC I ELECTRIC COOPERATIVE INC. (TARELCO I) v.COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION TARIAC I ELECTRIC COOPERATIVE, INC. (TARELCO), CTA Case No. 10092 Petitioner, Members: REYES-FAJARDO, Chairperson, -versus- and ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, SEP 2026 Respondent. 1_4_-:-----=----- ___ x - - - - - - - - - - - - - - - - - - - - - - - - - -~- - - -…

ctacta_decisionCTA Case No. EB 3163 2026-09-11

THE CITY TREASURER and THE CITY GOVERNMENT OF TAGUIG CITY v. UPTOWN RITZ RESIDENCES CONDOMINIUM ASSOCIATION, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC THE CITY TREASURER and CTA EB NO. 3163 the CITY GOVERNMENT OF (Formerly SCA Case No. 358 and TAGUIG CITY, Civil Case No. 23-4703) Petitioners, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. UPTO~ R…

ctacta_decisionCTA Case No. EB 3105 2026-09-11

COMMISSIONER OF INTERNAL REVENUE v. PRUDENTIALIFE PLANS, INC., herein represented by ATTORNEY DIONNE MARIE SANCHEZ, as Liquidator; and the Insurance Commission

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3105 INTERNAL REVENUE, (CTA Case No. 10339) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, PRUDENTIAL LIFE PLANS, TESTON, and INC., h~rein represented by CENTENO-DIJAMCO, JJ. ATIORNEY DIONNE M…

ctacta_decisionCTA Case No. 21 2026-09-11

CTA Case No. 21 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION ROSALINDA FLORES Y CTA Crim Case No. A-21 ALMEYDA, (RTC Crim. Case Nos. R-MNL-22- Accused-Appellant,1 06329-CR and R-MNL-22-06330- CR) For: Violation of Section 255, in relation to Section 253(d) and 256, of the National Internal Revenue -versus- Code of 1997, as amended by Republic Act No. 8424 …

ctacta_decisionCTA Case No. AC-359 2026-09-11

SKY CABLE CORPORATION v. CALOOCAN CITY and the OFFICE OF THE CITY TREASURER OF CALOOCAN CITY

1111111111111111111111 11111 1111111111 11111111111111111111 11111 111111111111111111 CTA Form No. 8 25-000257-00 14 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA AC NO. 359 SKY CABLE CORPORATION, Petitioner, -versus- CALOOCAN CITY and the NOTICE OF DECISION OFFICE OF THE CITY TREASURER OF CALOOCAN CITY, Respondents. To: CIT…

ctacta_decisionCTA Case No. EB 2974 2026-09-11

COMMISSIONER OF INTERNAL REVENUE v. KONICA MINOLTA MARKETING SERVICES (PHILIPPINES), INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB No. 2974 INTERNAL REVENUE, (CTA Case No. 10255) Petitioner, Present: RINGPIS-LIBAN, U, BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DI]AMCO, fl. KONICA MINOLTA MARKETING SERVICES Promulgated: (PHILIPPINES), IN…

ctacta_decisionCTA Case No. AC-340 2026-09-07

NEW MOON HOLDINGS (PHILIPPINES) INC. v. THE CITY OF TAGUIG AND ATTY. J. VOLTAIRE L. ENRIQUEZ IN HIS CAPACITY AS THE CITY TREASURER OF THE CITY OF TAGUIG

111111111111 111111111111111 11111 1111111111111111111111111 11111 11111 1111111111111 CTA Form No. 8 (For DCC) 24-0006 14-0031 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA AC NO. 340 NEW MOON HOLDINGS (PIDLIPPINES) INC., Petitioner, -versus- THE CITY OF TAGUIG AND NOTICE OF DECISION ATTY. J. VOLTAIRE L. ENRIQUEZ IN IDS …

ctacta_decisionCTA Case No. EB 3063 2026-09-07

COMMISSIONER OF CUSTOMS v. MARVIN RULONA REYES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3063 CUSTOMS, (CTA CASE NO. 10340) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and MARVIN RULONA REYES, CENTENO-DIJAMCO, JJ. Respondent. Promulgated: x-------------------…

ctacta_decisionCTA Case No. EB 3112 2026-09-07

COMMISSIONER OF INTERNAL REVENUE v. PHILIPPINE AIRLINES, INC.

,' • ; , , ' 't REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3112 INTERNAL REVENUE, (CTA Case No. 10263) Petitioner, -versus- PHILIPPINE AIRLINES, INC. , Respondent. X==============================X PHILIPPINE AIRLINES, INC., CTA EB NO. 3122 Petitioner, (CTA Case No. 10263) Members: RINGPIS-LIBAN, P.J. , BACOR…

ctacta_decisionCTA Case No. 11275 2026-09-07

UNIOIL PETROLEUM PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

IIIII II 11111 1111111111 IIIII IIIIIIIIII IIIII11111111111111111111111111111111111111 CTA Fonn No.8 23-000445-0054 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE NO. 11275 UNIOIL PETROLEUM PHILIPPINES, INC., Petitioner, -versus- NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SO…

ctacta_decisionCTA Case No. EB 3034 2026-09-04

PHILIPPINE AIRLINES, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PHILIPPINE AIRLINES, CTA EB NO. 3034 INC., (CTA CASE NO. 10530) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, -versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. }(- - - - - -…

ctacta_decisionCTA Case No. EB 3045 2026-09-03

COMMISSIONER OF INTERNAL REVENUE v. SIEMENS AKTIENGESELLSCHAFT

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3045 REVENUE, (CTA Case No. 10797) Petitioner, Present: RINGPIS-LIBAN, P.J, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, - versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO JJ SIEMENS Promulgated: AKTIENGESELLSCHAFT, Respondent. SEP 0 3 2026 …

ctacta_decisionCTA Case No. O-1079 2026-09-03

PEOPLE OF THE PHILIPPINES v. LINCOLN PORT PARKWAYS WAREHOUSING AND LOGISTICS CORP. and MEDARDO P. PINEDA (Victoria Wave Special Economic Zone, Caloocan City and residential address at 725 T. Anzures St. Francis, Meycauayan, Bulacan) (At-Large) [consol with O-1080]

X REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NOS. Plaintiff, 0-1079 & O-1080 For: Violation of Section 255. in relation to Sections 253(d) and 256 of the NIRC of 1997, as amended - versus - Members: MODESTO-SAN PEDRO, Chairperson FERRER-FLORES, and LINCOLN PORT PARKWAYS CENTENO-DIJAMCO. JJ W…

ctacta_decisionCTA Case No. 9544 2026-09-02

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

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION VESTAS SERVICES CTA CASE NO. 9544 (EB No. PHILIPPINES, INC., 2479) Petitioner, Members: -versus- RINGPIS-LIBAN, PJ, and MODESTO-SAN PEDRO ,]]. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 0 2 2026 x-------------------------------------------------------~--~~:~-~~~~--------…

ctacta_decisionCTA Case No. EB 3147 2026-09-02

THE CITY TREASURER AND THE CITY GOVERNMENT OF TAGUIG CITY v. ROYAL PALM RESIDENCES CONDOMINIUM CORP.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC THE CI'IY TREASURER CTA EB Case No. 3147 AND THE CI'IY (Formerly RTC SCA Case No. 327 GOVERNMENT OF TAGUIG and MeTC Civil Case No. 23-4663) CITY, Petitioners, Present: RINGPIS-LIBAN, P.J .; BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJ…

ctacta_decisionCTA Case No. 11132 2026-09-01

SPI GLOBAL SHARED SERVICES PTE. LTD. - ROHQ v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION SPI GLOBAL SHARED CTA CASE NO. 11132 SERVICES PTE. LTD. ROHQ, Petitioner, Members: RINGPIS-LIBAN, PJ & Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES,]]. COMMISSIONER OF Promulgated: INTERNAL REVENUE, SEP 01Z026 Respondent. X-------------------------------------------------…

ctacta_decisionCTA Case No. 11110 2026-08-28

AYALA CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

CTA Form No.8 lllll lllllllllllllll llllllll23-000111-0070 l lllllllllllllllllllllllllllllllllllll lll llll REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE NO. 11110 AYALA CORPORATION AND HERMOSURA LIM ONGSIAKO & SISON, Petitioner, -versus - NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFIC…

ctacta_decisionCTA Case No. 11890 2026-08-27

GREAT EASTERN RESINS PHILS. INDUSTRIAL COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE

1111111111111111111111 1111111111 111111111111111111111111111111111111111111111111 CTA Form No.8 25-000335-0027 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 11890 GREAT EASTERN RESINS PHILS. INDUSTRIAL COMPANY, INC., Petitioner, NOTICE OF JUDGEMENT -versus- ON COMPROMISE AGREEMENT COMMISSIONER OF INTERNAL REVENUE, Respond…

ctacta_decisionCTA Case No. AC-326 2026-08-25

SERENDRA CONDOMINIUM CORPORATION v. TAGUIG CITY GOVERNMENT, HON. LAARNI CAYETANO, in her capacity as the Executive Head and Mayor of Taguig City Government and ATTY. J. VOLTAIRE L. ENRIQUEZ in his capacity as the Officer-in-charge, City Treasurer of Taguig City Government (CONSOLIDATED WITH CTA AC NO. 327)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION SERENDRA CTA AC No. 326 CONDOMINIUM CORPORATION, Petitioner, - versus- TAGUIG CITY GOVERNMENT, HON. LAARNI CAYETANO, in her capacity as the Executive Head and Mayor of Taguig City Government, and ATTY. J. VOLTAIRE L. ENRIQUEZ, in his capacity as the Officer-in- charge, City Treasurer of Ta…

ctacta_decisionCTA Case No. 11111 2026-08-25

NIPPON EXPRESS PHILIPPINES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY S becial Second Division :1 NIPPON EXPRESS CTA CASE NO. 11111 PHILIPPINES CORPORATION, Members: Petitioner, RINGPIS-LIBAN, P.]., ChairperJon, MODESTO-SAN PEDRO, and -versus - FERRER-FLORES, Jl. Promulgated: COMMISSIONER OF INTERNAL REVENUE, _____12!? f 111 ReJpondent. X- - - - - - - - - - - - - - - - - - - - -…

ctacta_decisionCTA Case No. 10955 2026-08-25

THE CAMBRIDGE VILLAGE CONDOMINIUM ASSOCIATION, INC. v. COMMISSIONER OF INTERNAL REVENUE

, ( REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION THE CAMBRIDGE VILLAGE CTA Case No. 10955 CONDOMINIUM ASSOCIATION, INC., Petitioner, Present: REYES-FAJARDO, Chairperson, -versus- and ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. Allh , .1 2026 ?------ y:/9 1"·-- x-------------------------------------…

ctacta_decisionCTA Case No. AC-319 2026-08-24

SKY CABLE CORPORATION v. QUEZON CITY AND THE OFFICE OF THE CITY TREASURER OF QUEZON CITY

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION SKY CABLE CORPORATION, CTA AC No. 319 Petitioner, Members: -versus- REYES-FAJARDO, Chairperson, QUEZON CITY AND THE and ANGELES, I1 OFFICE OF THE CITY TREASURER OF QUEZON Promulgated: CITY, Respondents. .M JG 2 Lt 2026 X---------- - --------------------- ~~-- - - -~Y! ~·~r-- - - X DECISION …

ctacta_decisionCTA Case No. AC-334 2026-08-24

COCA-COLA BEVERAGES PHILIPPINES, INC. v. CITY OF TAGUIG, ATTY. J. VOLTAIRE ENRIQUEZ in his capacity as OIC-City Treasurer-City of Taguig, and ATTY. FANELAL JOY PANGA CRUZ in her capacity as (former) OIC of the Business Permits and Licensing Office (BPLO) - City of Taguig

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION COCA-COLA BEVERAGES CTAAC No. 334 PHILIPPINES, INC., Petitioner, Members: REYES-FAJARDO, Chairperson, -versus- and ANGELES, JJ. CITY OF TAGUIG, AITY. J. VOLTAIRE ENRIQUEZ in his capacity as OIC-City Treasurer- City of Taguig, and A ITY. FANELAL JOY PANGA CRUZ in her capacity as (former) OIC of…

ctacta_decisionCTA Case No. EB 3055 2026-08-24

RONALDO REYES CRUZ v. COMMISSIONER OF INTERNAL REVENUE and REGISTER OF DEEDS FOR THE PROVINCE OF BULACAN (MEYCAUAYAN BRANCH)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC RONALDO REYES CRUZ, CTA EB NO. 3055 Petitioner, (CTA CASE NO. 10404) Present: RINGPIS-LIBAN, P.J., - versus- BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, COMMISSIONER OF FERRER-FLORES, INTERNAL REVENUE and ANGELES, REGISTER OF DEEDS FOR TESTON, and THE PROVINCE OF BULACAN CENTENO-DIJAMCO,J…

ctacta_decisionCTA Case No. 10695 2026-08-17

EXCEL CONCRETE LOGISTICS INC. v. COMMISSIONER OF INTERNAL REVENUE

111111111111 1111111111 11111 1111111111 111111111111111111111111111111111111111 1111 CTA Fonn No.8 21-000475-0089 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10695 EXCEL CONCRETE LOGISTICS INC., Petitioner, -versus- NOTICE OF DECISION COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR…

ctacta_decisionCTA Case No. EB 3020 2026-08-13

COMMISSIONER OF INTERNAL REVENUE v. POWERNET SYSTEMS CORP.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3020 INTERNAL REVENUE, (CTA Case No. 10383) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and POWERNET SYSTEMS CENTENO-DIJAMCO, JJ. CORP., Respondent. Promulgated: A ){ - - - - …

ctacta_decisionCTA Case No. EB 3167 2026-08-13

COMMISSIONER OF INTERNAL REVENUE v. CAL-COMP PRECISION (THAILAND) LIMITED

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTAEB NO. 3167 REVENUE, (CTA Case No. 10899) Petitioner, Present RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ.. CAL-COMP PRECISION (THAILAND) Promulgated: LIMITED, Respondent.…

ctacta_decisionCTA Case No. EB 3072 2026-08-13

PEOPLE OF THE PHILIPPINES v. Hon. REGIONAL TRIAL COURT OF THE CITY OF MANILA, BRANCH 21, LILY PEDROSO, ERNESTO PEDROSO and ELVIN LOUIE PEDROSO REYES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE CTA EB NO. 3072 PHILIPPINES, (CTA SCA Case No. ooos) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus - MODESTO-SAN PEDRO, REYES-FAJARDO, Cill-DAVID, FERRER-FLORES, ANGELES, TESTON, and Hon. REGIONAL TRIAL CENTENO-DIJAMCO, JJ. COURT OF THE CITY OF MANILA, BRANCH 21, LILY Pr…

ctacta_decisionCTA Case No. 11094 2026-08-11

EURO AUTOCARS, INC. DOING BUSINESS UNDER THE NAME AND STYLE OF LAMBORGHINI MANILA AND BENTLEY MANILA v. THE COMMISSIONER OF INTERNAL REVENUE

111111111111 1111 111111 11111 11111 111111111111111111111111111111 111111111111111111 CTA Form No. 8 23-000072-005 1 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.11094 EURO AUTOCARS, INC. DOING BUSINESS UNDER THE NAME AND STYLE OF LAMBORGHINI MANILA AND BENTLEY MANILA, Petitioner, NOTICE OF DECISION - versus- …

ctacta_decisionCTA Case No. AC-348 2026-08-11

THE CITY OF TAGUIG AND ATTY. J. VOLTAIRE L ENRIQUEZ in his capacity as OIC-City Treasurer of Taguig v. HOLCIM PHILIPPINES, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION THE CITY OF TAGUIG AND CTAACNo.348 ATTY. J. VOLTAIRE L. (Civil Case No. 742) ENRIQUEZ, in his capacity as OIC-City Treasurer - City of Members: Taguig, Petitioner, REYES-FAJARDO, Chairperson, and ANGELES, I1 -versus- Promulgated: HOLCIM PHILIPPINES, INC., AUG 11 2ll!6 Respondent. …

ctacta_decisionCTA Case No. EB CRIM-163 2026-08-11

PEOPLE OF THE PHILIPPINES v. AJ CORINTHIAN HAULING CORPORATION ARCELI S. SAJONAS and JOHN FITZ JERALD CLAUDIO

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PEOPLE OF THE CTA EB CRIM CASE NO. 163 PHILIPPINES, (CTA Crim. Case No. 0 -1149) Petitioner, Present: RINGPIS-LIBAN, P.J.; BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. AJ CORINTHIAN HAULING CORPORATION, ARCELI S. SAJONAS, …

ctacta_decisionCTA Case No. 11041 2026-08-07

PILIPINAS SHELL PETROLEUM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION PILIPINAS SHELL CTA CASE N0.11041 PETROLEUM CORPORATION, Petitioner, Members: -versus- RINGPIS-LIBAN, P.J., MODESTO-SAN PEDRO, and FERRER-FLORES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, AUG 0 7 1026/ Respondent. / ..J- 1- j' ~ J( - - - - - - - - - - - - - - - - - - - - - - - - - -…

ctacta_decisionCTA Case No. 10332 2026-08-07

FRITZIE S. CHUANG/MITPLAS TECHNOLOGY ENTERPRISES v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION FRITZIE S. CHUANG/ CTA CASE NO. 10332 MITPLAS TECHNOLOGY ENTERPRISES, Petitioner, Members: REYES-FAJARDO, Chairperson, -versus- and ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, AUG 0 Respondent. · 7 2026 ~ X - - - - - - - - - - - - - - - - - - - -- - - - - - - -~ - -~;-'1:-"- r-…

ctacta_decisionCTA Case No. 11006 2026-08-04

BAY AREA HOLDINGS, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION BAY AREA HOLDINGS, CTA Case No. 11006 INC., Petitioner, Present: REYES-FAJARDO, Chairperson, and ANGELES, JJ. -versus- COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. AUG 0 4 2026 X - - - - - - - - - - - - - - - - - - - - - - - - - - - ~- !:_:_I( f./-'~ '::'_ '- - - - X DECISIO…

ctacta_decisionCTA Case No. 11104 2026-08-04

ENERJA ENTERPRISES, INC., v. COMMISSIONER OF INTERNAL REVENUE

CTA Fonn No. 8 111111111111 1111 1111111111111111 111111111111111 1111 111111 11111 111111111111111111 23-000093-0053 REPUBLIC OF THE PIDLIPPINES COURT OFTAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.11104 ENERJA ENTERPRISES, INC., NOTICE OF DECISION Petitioner, - versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENE…

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