Professional Documents
Culture Documents
Table of Contents
Table of Contents
VALUE-ADDED TAX
VAT Zero-Rating
1. Accenture, Inc. vs. Commissioner of Internal Revenue
G.R. No. 190102, (July 11, 2012)
2. Luzon Hydro Corporation vs. Commissioner of Internal Revenue
(G.R. No. 188260, November 13, 2013)
6. Procter & Gamble Asia PTE. Ltd. vs. Commissioner of Internal Revenue
(G.R. No. 202071, February 9, 2014)
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REMEDIES
Legal Personality to File Claim for Refund
24. Philippine Airlines, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 198759, July 1, 2013)
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25. SILKAIR (Singapore) PTE. Ltd. vs. Commissioner of Internal Revenue
(G.R. No. 166482, January 25, 2012)
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26. Commissioner of Internal Revenue vs. Philippine Shell
(G.R. No. 188497, February 19, 2014)
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The CTA En Banc has Exclusive Jurisdiction Over Appeals From the Decisions of its Divisions
31. Duty Free Philippines vs. Bureau of Internal Revenue
(G.R. No. 197228, October 8, 2014)
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Effect of Applying for Relief under the Tax Amnesty Program (RA 9480) on a Tax Case Pending in Court
32. CS Garment, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 182399, March 12, 2014)
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Review of the Ruling Issued by the Commissioner of Internal Revenue/Transfer for Less Than Adequate
Consideration is Subject to Donors Tax
34. Philam Life vs. Commissioner of Internal Revenue
(G.R. No. 210987, November 24,2014)
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Effect of Non-Issuance of a Valid Notice of Assessment
35. Commissioner of Internal Revenue vs. United Salvage & Towage (Phils.), Inc.
(G.R. No. 197515, July 2, 2014)
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Substantial Under-Declaration of Withholding Taxer Renders the Tax Return False, Resulting in the Application of
the 10-Year Prescriptive Period
37. Samar-I Electric Cooperative vs. Commissioner of Internal Revenue
(G.R. No. 193100, December 10, 2014)
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Criminal Complaint for Tax Evasion - Proof to Determine Probable Cause
38. Commission of Internal Revenue vs. Spouses Antonio and Ruby Manly
(G.R. No. 197590, November 24, 2014)
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