Showing posts with label tax case digest. Show all posts
Showing posts with label tax case digest. Show all posts

Tax Case Digest: Chevron Holdings, Inc. v. CIR, CTA EB No. 1895/1896, March 9, 2020

›
Chevron Holdings, Inc. v. CIR CTA EB No. 1895/1896, March 9, 2020. CTA En Banc Castaneda, Jr., J.: Lessons Applicable: filing of the compl...

Tax Case Digest: Lennie De Sagun et al. v. CIR, CTA Case No. 9084, March 11, 2020

›
Lennie De Sagun et al. v. CIR CTA Case No. 9084. March 11, 2020. CTA Third Division Modesto-San Pedro, J.: FACTS: February 2014: 2 Filip...

Tax Case Digest: Macquarie Offshore Services v. CIR CTA Case No. 9722, March 12, 2020.

›
Macquarie Offshore Services v. CIR CTA Case No. 9722, March 12, 2020. CTA Second Division Mindaro-Grulla, J.: Lessons Applicable: VAT ...

Tax Case Digest: Jones Lang Lasalle (Philippines), Inc. v. CIR, CTA Case No. 9590, March 12, 2020

›
Jones Lang Lasalle (Philippines), Inc. v. CIR CTA Case No. 9590, March 12, 2020. CTA Third Division Uy, J: Lessons Applicable: CTA Jurisdi...

Tax Case Digest: JG Summit Holdings, Inc. v. CIR, CTA Case No. 9147, March 12, 2020

›
JG Summit Holdings, Inc. v. CIR CTA Case No. 9147, March 12, 2020. CTA Second Division Bacorro-Villena, J.: Lessons Applicable: filed ...

Tax Case Digest: CIR v. PNB, G.R. No. 212699, March 13, 2019

›
Commissioner of Internal Revenue (CIR) V. Philippine National Bank (PNB) G.R. No. 212699, March 13, 2019. SC Second Division J. REYES, JR., ...

Tax Case Digest: CIR v. V.Y. Domingo (G.R. No. 221780, March 25, 2019)

›
Commissioner of Internal Revenue v. V.Y. Domingo Jewellers, Inc.'s G.R. No. 221780, March 25, 2019. SC Third Division PERALTA, J.: Le...

Tax Case Digest: CIR V. Team Energy Corporation (formerly Mirant Pagbilao Corporation) G.R. No. 230412, March 27, 2019

›
CIR V. Team Energy Corporation (formerly Mirant Pagbilao Corporation) G.R. No. 230412, March 27, 2019. Second Division J. REYES, JR., J.: ...

Tax Case Digest: CIR v. Univation Motor Philippines, Inc. , G.R. No. 231581, April 10, 2019

›
Commissioner Of Internal Revenue  v. Univation Motor Philippines, Inc. (formerly Nissan Motor Philippines, Inc.). G.R. No. 231581, April 10...

Tax Case Digest: ANPC v. BIR,G.R. No. 228539, June 26, 2019

›
Association of Non-Profit Clubs, Inc. v. Bureau of Internal Revenue G.R. No. 228539, June 26, 2019 Second Division Perlas-Bernabe, J.: ...

Tax Case Digest: City Treasurer of Manila v. Philippine Beverage Partners, Inc. G.R. No. 233556, September 11, 2019

›
City Treasurer of Manila v. Philippine Beverage Partners, Inc. G.R. No. 233556, September 11, 2019 Second Division REYES, J. JR., J.: Less...

Tax Case Digest: FDCP v. Colon Heritage Realty Corporation G.R. No. 203754/G.R. No. 204418, October 15, 2019

›
FDCP v. Colon Heritage Realty Corporation G.R. No. 203754/G.R. No. 204418, October 15, 2019 SC En Banc Perlas-Bernabe, J. Lessons Applicabl...

Tax Case Digest: Manila Bank v. CIR (2006)

›
SECOND DIVISION Manila Bank v. CIR (2006) G.R. No. 168118 August 28, 2006 SANDOVAL-GUTIERREZ, J. Lessons Applicable: 4-year grace peri...

Tax Case Digest: CIR v. Aichi Forging Company (2010)

›
FIRST DIVISION CIR v. Aichi Forging Company (2010) G.R. No. 184823   October 6, 2010 DEL CASTILLO, J. Lessons Applicable: Legal Period:...

Tax Case Digest: CIR v. Mirant (2011)

›
SECOND DIVISION CIR v. Mirant (2011) G.R. No. 176165 June 15, 2011 MENDOZA, J. Lessons Applicable: Carry-over, Tax Refund, Prescriptio...

Tax Case Digest: Panasonic v. CIR (2010)

›
SECOND DIVISION Panasonic v. CIR (2010) G.R. No. 178090 February 8, 2010 ABAD, J. Lessons Applicable: invoice requirements Laws Appl...

Tax Case Digest: Silkair v. CIR (2008)

›
Silkair v. CIR G.R. No. 173594 February 6, 2008 CARPIO MORALES, J. Lessons Applicable: Tax exemption is personal and direct Laws Appl...

Tax Case Digest: CIR v. Isabela Cultural Corp. (2007)

›
THIRD DIVISION G.R. No. 172231 February 12, 2007 YNARES-SANTIAGO, J. Lessons Applicable: Accrual method, burden of proof in accrual met...

Tax Case Digest: Bicolandia Drug Corp. v. CIR (2006)

›
Bicolandia Drug Corp. v. CIR G.R. No. 148083 July 21, 2006 VELASCO, JR., J. Lessons Applicable: senior citizen discount based on acquis...

Tax Case Digest: China Banking Corp. v. CA

›
China Banking Corp. v. CA G.R. No. 125508   July 19, 2000 VITUG, J. Lessons Applicable: Capital asset, capital loss, inventory depends o...