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「CTA Resolutions」共 60 份文件
PHILPLASTIC AND POLYMERS, INC., represented herein by ROCHELLE PAREDES DY ANG v. COMMISSIONER OF THE BUREAU OF CUSTOMS and DISTRICT COLLECTOR - MANILA INTERNATIONAL CONTAINER PORT
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PHILPLASTIC AND CTA CASE NO. 12367 POLYMERS, INC., represented herein by ROCHELLE Members: PAREDESDY ANG, Petitioner, MODESTO-SAN PEDRO, Chairperson, FERRER-FLORES, and CENTENO-DIJAMCO, JJ. -versus- COMMISSIONER OF THE BUREAU OF CUSTOMS and DISTRICT COLLECTOR - MANILA INTERNATIONAL Promulgated: …
PETRON CORPORATION v. COMMISSIONER OF INTERNAL REVENUE (Consolidated with CTA Case No. 10905)
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL THIRD DIVISION PETRON CORPORATION, CTA Case Nos.10750 & 10905 Petitioner, Members: -versus- REYES-FAJARDO, Chairperson, and ANGELES, JL Promulgated: COMMISSIONER OF INTERNAL REVENUE, OCT 0 5 2026 Respondent. X--------- --------------------------------------------X RESOLUTION REYES-FAJARDO, J.: …
SET AND STAGE RESOURCE MANAGEMENT, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION SET AND STAGE RESOURCES CTA CASE NO. 10703 MANAGEMENT, INC.. Petitioner, Members: - versus - RINGPIS-LIBAN, P.J. Chairperson, FERRER-FLORES, JJ. MODESTO-SAN PEDRO,and COMMISSIONER OF INTERNALPromulgated: RECENUE, Respondent. OCT 0 2_2026 4!25 pM RESOLUTION RINGPIS-LIBAN, P.J.: Before the Court is petition…
ORGANISATIONAL SUPPORT SERVICES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OFT AX APPEALS QUEZON CITY SPECIAL THIRD DIVISION 307 ORGANISATIONAL CTA Case No. 10929 SUPPORT AND SOLUTIONS PHILIPPINES, INC. Members: (Formerly: REYES-FAJARDO, Chairperson and ORGANISATIONAL ANGELES,JL SUPPORT SERVICES, INC.), Petitioner, Promulgated: -versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. X------------------------…
COMMISSIONER OF INTERNAL REVENUE v. ALAN U. CHAN
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 2988 INTERNAL REVENUE, (CTA Case No. 10034) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, ]]. ALAN U. CHAN, Respondent. Promulgated: X----------…
COMMISSIONER OF INTERNAL REVENUE v. GLOBAL BUSINESS POWER CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3107 REVENUE, (CTA Case No. 10869) Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. GLOBAL BUSINESS POWER Promulgated: CORPORATION, Respondent. OC…
HOLCIM PHILIPPINES MANUFACTURING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY Special Second Division HOLCIM PHILIPPINES CTA CASE NO.10414 MANUFACTURING CORPORATION, - versus Petitioner, Members: RINGPIS-LIBAN,P.J. & Chairperson REVENUE, INTERNAL COMMISSIONER OF Respondent. FERRER-FLORES, UI Promulgated: MODESTO-SAN PEDRO,and OCT u'2 2026 4:23 AM RESOLUTION RINGPIS-LIBAN, J.: Before the Court is the Motion…
PV TECH PTE. LTD. - PHILIPPINE BRANCH OFFICE v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PV TECH PTE. LTD. - CTA CASE NO. 11802 PHILIPPINE BRANCH OFFICE, Members: Petitioner) BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, r; :·~ T ,, . LD~;j Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - …
COMMISSIONER OF INTERNAL REVENUE v. HEALTH PRODUCTS AND SERVICES B.V.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 3395 INTERNAL REVENUE, (CTA Case No. 10968) Petitioner, Present: RINGPIS-LIBAN, P.J., -versus- BACORRO-VILLENA, MODESTO-SAN PEDRO , REYES-FAJARDO , CUI-DAVID , FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JJ. HEALTH PRODUCTS AND Promulgated: SERVICES B.V. , Respondent…
HP PPS (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC HP PPS (PHILIPPINES), INC., CTA EB NO. 3044 Petitioner, (CTA Case No. 10090) Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, ]]. Promulgated: COMMISSIONER OF INTERNAL REVENUE, Respondent. OCT…
NESTLE PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC NESTLE PHILIPPINES, CT A EB NO. 2896 INC., (CTA Case No. 10276) 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 Promulgated: INTERNAL REVENUE, Respondent. OCT 0 1 …
COMMISSIONER OF INTERNAL REVENUE v. PLASTIC CONTAINER PACKAGING CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3039 REVEN UE, (CT.A Case No. 10095) Petitio ner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTEN O-DIJAMCO, JJ. PLASTIC CONTAINER Promulgated: PACKAGING CORPORATION, Res…
GB DISTRIBUTORS, INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION GB DISTRIBUTORS, INC. CTA CASE NO. 11191 Petitioner, Members: MODESTO-SAN PEDRO, Chairperson, -versus- FERRER-FLORES, and CENTENO-DIJAMCO, JJ. Promulgated: COMMISSIONER OF INTERNALREVENUE, ~~ ~f~~~~~-------- Respondent. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - -…
PRUDENCE DEVELOPMENT AND MANAGEMENT CORPORATION, represented by ENGR. LESLIE IAN V. ANCHETA, CHIEF OPERATIONS OFFICER v. COMMISSIONER ROMEO D. LUMAGUI, JR., OR THE BUREAU OF INTERNAL REVENUE AND OIC ASSISTANT COMMISSIONER JETHRO M. SABARIAGA, LARGE TAXPAYERS SERVICE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PRUDENCE DEVELOPMENT CTA CASE NO. 12154 AND MANAGEMENT CORPORATION, represented by Engr. Leslie Ian V. Ancheta, Chief Operations Officer, Petitioner, Members: -versus- MODESTO-SAN PEDRO, Chairperson FERRER-FLORES, and COMMISSIONER ROMEO D. CENTENO-DIJAMCO, JJ LUMAGUI, JR. OF THE BUREAU OF INTERNAL REVENU…
THE CITY TREASURER and THE CITY GOVERNMENT OF TAGUIG CITY v. ONE UPTOWN RESIDENCES CONDOMINIUM ASSOCIATION, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC THE CITY TREASURER and THE CTAEB No. 3181 CITY GOVERNMENT OF TAGUIG (Formerly SCA Case No. 336 and CITY, Civil Case 23-4708) P etitioners, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, ]]. ONE UPT…
COMMISSIONER OF INTERNAL REVENUE v. WIPRO PHILIPPINES, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTAEB NO. 3040 INTERNAL REVENUE, (CTA Case No. 10814) Petitioner, Present: Ringpis-Liban, P.J. Bacorro-Villena, Modesto-San Pedro, Reyes-Fajardo, Cui-David, Ferrer-Flores, - versus- Angeles, Teston, and Centeno-Dijamco, JL WIPRO PHILIPPINES, INC., Promulgated: Respondent. X---…
CHINA SOUTHERN AIRLINES COMPANY LIMITED v. COMMISSIONER OF INTERNAL REVENUE and ATTY. DANTE E. TAN, in his official capacity as Revenue Regional Director, BIR Revenue Region No. 8B - South NCR
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City THIRD DIVISION CHINA SOUTHERN CTA CASE NO. 12491 AIRLINES COMPANY LIMITED, Members: Petitioner, MODESTO-SAN PEDRO, Chairperson, -versus- FERRER-FLORES, and CENTENO-DIJAMCO, JJ. COMMISSIONER OF INTERNAL REVENUE and ATTY. DANTE E. TAN, in his official capacity as Promulgated: Revenue Regional Director, BIR Reven…
ROYAL CARGO INC. v. CITY TREASURER OF PARANAQUE CITY
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION ROYAL CARGO,INC. Petitioner, CTA AC CASE NO.337 (Civil Case No. 2021-010) Members: -- versus - RINGPIS-LIBAN, PJ, Chairperson MODESTO-SAN PEDRO, and FERRER-FLORES,JJ PARANAQUE CITY, CITY TREASURER OF Respondent. Promulgated: SEP 3 0 2026 4'21 PM RESOLUTION MODESTO-SAN PEDRO, J.: year ("CY") 2019 refundab…
PEOPLE OF THE PHILIPPINES v. EDUARDO YU TAN (Unit G03 Grand Midori, 160 Legaspi St., Legaspi Village, Makati City 1229)
Republic of the Philippines COURT OF TAX APPEALS Quezon City SECOND DIVISION PEOPLE PHILIPPINES OF Plaintiff. THE CTA. Crim. Case No. O-1482 For : Violation of Section 255 of the National Internal Revenue Code "NIRC") of 1997,as amended -versus - Members : St., Legaspi Village, Makati City 1229 EDUARDO YU TAN Unit G03 Grand Midroi, 160 Legaspi BACORRO-VILLENA TESTON, JJ. CUI-DAVID,and Chairpe…
COMMISSIONER OF INTERNAL REVENUE v. PETRON CORPORATION
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 3035 INTERNAL REVENUE, (CTA Case Nos. 10252 and 10297 ) Petitioner, Present: RINGPIS-LIBAN, £1. , BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, -versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, fl. PETRON CORPORATION, Respondent. X- - - - - - - -…
PHILIPPINE HYDRO (PH) INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION PHILIPPINE HYDRO (PH)INC. Petitioner, Members: CTA CASE NO.11179 versus FERRER-FLORES, JJ RINGPIS-LIBAN, P.J., Chairperson. MODESTO-SAN PEDRO,and COMMISSIONER OF INTERNALPromulgated: REVENUE, Respondent. SEP 2 9 2026 4'1+P RESOLUTION FERRER-FLORES, J.: For the Court'sresolutionisrespondent'sMotion for Rec…
ATTY. VOLTAIRE ENRIQUEZ in his capacity as the CITY TREASURER OF TAGUIG CITY v. JAGJIT HOLDINGS, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION ATTY.VOLTAIRE ENRIQUEZ in CTA AC NO. 344 his capacity TREASURER OF TAGUIG CITY, as the Petitioner, CITY Members: RINGPIS-LIBAN, P.J., Chairperson MODESTO-SAN PEDRO,and - versus - FERRER-FLORES,JJ JAGJIT HOLDINGS,INC. Respondent. Promulgated: SEP 2 9 2025 4: 10 1 X RESOLUTION FERRER-FLORES, J Before this …
MELCO RESORTS LEISURE (PHP) CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY StJecial Second Division 1 MELCO RESORTS LEISURE CTA Case No. 10514 (PHP) CORPORATION, Petitioner, Members: -versus- RINGPIS-LIBAN, P.J. & Chairperson, COMMISSIONER OF MODESTO-SAN PEDRO, and INTERNAL FERRER-FLORES, JL REVENUE, Promulgated: Respondent. ~ t: iJ ·-7 R "" ~.. l .._1 'Li026 ... 1/~M x----------…
MACQUARIE OFFSHORE SERVICES PTY LTD - PHILIPPINE BRANCH, v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION MACQUARIE OFFSHORE CTA CASE NO. 10191 SERVICES PTY LTD PHILIPPINE BRANCH, Petitioner, Members: RINGPIS-LIBAN, P.J, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF INTERNAL Promulgated: REVENUE, r~~, h1f SEP!.: t: ZOZo Respondent. X----------------------------…
FOUNDEVER PHILIPPINES CORPORATION (formerly: Sitel Philippines Corporation) v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC FOUNDEVER PHILIPPINES CTA EB No. 2942 CORPORATION (formerly: Sitel (CTA Case No. 10200) Philippines Corporation), Petitioner, Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, JL. COMMISSIONER OF INT…
CARMEN COPPER CORPORATION v. COMMISSIONER ON INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC CARMEN COPPER CTAEBNO.mg CORPORATION, (CTA Case No. 10074) Petitioner, Present: RINGPIS-LIBAN, P.J_., BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, 11· COMMISSIONER OF INTERNAL REVENUE, Respondent. )( - - - -- - - - - --…
COMMISSIONER OF INTERNAL REVENUE v. JOHN V. OLEGARIO
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City EN BANG COMMISSIONER OF CTA EB NO. 3182 INTERNAL REVENUE, (CTA Case No. 10967) Petitioner, Present: RINGPIS-LIBAN , P.J. MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON , and CENTENO-DIJAMCO, JJ. JOHN V. OLEGARIO, Respondent. X- - - - - - - -…
INTELLIGENT TOUCH CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC INTELLIGENT TOUCH CTA EB NO. 2966 CORPORATION, (CTA Case No. 10215) Petitioner, -versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. x--------------------------------------x COMMISSIONER OF CTA EB NO. W-9 INTERNAL REVENUE, (CTA Case No. 10215) Petitioner, Present: RINGPIS-LIBAN, £L, BAC…
DMCI-PDI HOTELS INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Third Division DMCI-PDI HOTELS, INC., CTA CASE N0.11352 Petitioner, Members: MODESTO-SAN PEDRO, Chairperson, -versus- FERRER-FLORES, and CENTENO-DIJAMCO, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. SEP 2 5 2026 X ----------------------------------------------------------~----j_-;_fi__e_~-~-'----------…
COMMISSIONER OF INTERNAL REVENUE v. TRAVEL WAREHOUSE, INC.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 3011 INTERNAL REVENUE, (CTA Case No. 10098) Petitioner, Present: RINGPIS-LIBAN, P.T. , BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, -versus- CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, Jl. TRAVEL WAREHOUSE, INC., Respondent. X- - - - - - - - - - - - …
COMMISSIONER OF INTERNAL REVENUE v. GLOVAX BIOTECH CORP.
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB No. 3280 REVENUE, (CTA Case No. 10602) Petitioner, Present: RINGPIS-LIBAN , P.J. , BACORRO-VILLENA, MODESTO-SAN PEDRO, -versus- REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON , and CENTENO-DIJAMCO, JJ. GLOVAX BIOTECH CORP., Respondent. X- - - - - - - - - - - …
OCEANAGOLD (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC OCEANAGOLD CTA EB NO. 2889 (PHILIPPINES), INC., (CTA Case No. 9736) Petitioner, Present: RINGPIS-LIBAN, EJ. BACORRO-VILLENA, MODESTO-SAN PEDRO, - versus - REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, fl. COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. X…
PEOPLE OF THE PHILIPPINES v. ZIEGFRIED LOO TIAN (No. 1013, Juan Luna Street, Brgy. 7, Zone 1, Tondo Manila)
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC PEOPLE OF THE PHILIPPINES, CTA EB CRIM. NO. 132 Petitioner, (CTA Crim. Case No. 0-940) Present: RINGPIS-LIBAN, £1., BACORRO-VILLENA, -versus - MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES , ANGELES, TESTON, and CENTENO-DIJAMCO, 11. ZIEG FRIED LOO TIAN, (No. 1013, Juan Luna Street, Brgy. …
TPSC PHILIPPINES CORPORATION v.COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY SPECIAL SECOND DIVISION TPSC PHILIPPINES CTA CASE N0.10995 CORPORATION, Petitioner, Present: RINGPIS-LIBAN, P.J, Chairperson, vs. MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, Si-: r; '; :3 2U2G Respondent. .J: v'! !J'I1 X--------------------------------------------------…
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:…
RENOIR IMPLEMENTATION SERVICES INC., v. COMMISSIONER OF INTERNAL REVENUE
' REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Special Second Division RENOIR IMPLEMENTATION CTA CASE NO. 10840 SERVICES, INC. Petitioner, Members: RINGPIS-LIBAN, P.J.,Chairperson, MODESTO-SAN PEDRO, and, -versus- FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, :: ,~ ,. - 2i1t Respondent. X ------------------------------------------------…
CITY GOVERNMENT OF QUEZON CITY, as represented by Mr. Edgar T. Villanueva, in his capacity as City Treasurer of Quezon City v. NATIONAL GRID CORPORATION OF THE PHILIPPINES
. REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL SECOND DIVISION CITY GOVERNMENT OF CTA AC CASE NO. 351 QUEZON CITY, as represented (RTC Civil Case No. R-QZN-22- by Mr. Edgar T. Villanueva, in 05086-CV) his capacity as City Treasurer of Quezon City, Members: Petitioner, RINGPIS-LIBAN, PJ, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, J…
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. 11101 PHILIPPINES, INC. Petitioner, Members: RINGPIS-LIBAN, P.J.,Chairperson, MODESTO-SAN PEDRO, and, -versus- FERRER-FLORES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. ~. : . ) ' '.1 ·' •.J ~ .' lfr f11'l X ---------------------…
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 …
JENNIFER SYLEE CHIU v. COMMISSIONER OF INTERNAL REVENUE
REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION JENNIFER SYLEE CTA CASE NO. 11538 CHIU, Petitioner, Members: BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. ~) !_ ; 2025 lj_.'~I fJ111 x---------------------------------------- RESOLUTION For resolution is respondent…
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. 12052 represented by its Director of Finance, GLORIA VALDEZ, Members: Petitioner, BACORRO-VILLENA, Chairperson, -versus- CUI-DAVID, and TESTON, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, X ____________ t;;:\1 7.. ·i L\J'tu ~~~P_o~~~~t~ ______ : ____________ y r…
CREDITACCESS PHILIPPINES FINANCING COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE
1111111111111111111111 1111111111 11111 11111111111111111111111111111111111 11111111 CTA Form No.8 (For DCC) 22-000028-0084 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION CTA CASE N0.10738 CREDITACCESS PHILIPPINES FINANCING COMPANY, INC., Petitioner, -versus- NOTICE OF RESOLUTION COMMISSIONER OF INTERNAL REVENUE, Respondent. …
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…