Professional Documents
Culture Documents
Bersamin Tax Cases
Bersamin Tax Cases
Bersamin Cases:
1. [G.R. No. 215950. June 20, 2016.] TRIDHARMA MARKETING CORPORATION, petitioner,
vs. COURT OF TAX APPEALS, SECOND DIVISION, AND THE COMMISSIONER OF INTERNAL
REVENUE, respondents. – Remedies, CTA, When may collection of tax be suspended.
2. [G.R. No. 190506. June 13, 2016.] CORAL BAY NICKEL CORPORATION, petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, respondent. – VAT, Cross Border Doctrine and
Destination Principle.
3. G.R. No. 210836. September 1, 2015.] CHEVRON PHILIPPINES, INC., petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, respondent. – Excise Tax, Nature and
Concept.
4. [G.R. No. 160206. July 15, 2015.] M/V "DON MARTIN" VOY 047 AND ITS CARGOES OF
6,500 SACKS OF IMPORTED RICE, PALACIO SHIPPING, INC., AND LEOPOLDO "JUNIOR"
PAMULAKLAKIN, petitioners, vs. HON. SECRETARY OF FINANCE, BUREAU OF CUSTOMS,
AND THE DISTRICT COLLECTOR OF CAGAYAN DE ORO CITY, respondents. – Customs,
Forfeiture.
5. [G.R. No. 167510. July 8, 2015.] ALVIN MERCADO, petitioner, vs. PEOPLE OF THE
PHILIPPINES, respondent. – Customs, Fraudulent Practices.
6. [G.R. No. 188016. January 14, 2015.] REPUBLIC OF THE PHILIPPINES, represented by the
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. TEAM (PHILS.) ENERGY
CORPORATION (formerly MIRANT (PHILS.) ENERGY CORPORATION), respondent. –
Remedies, Refund, Irrevocability Rule.
7. [G.R. No. 158150. September 10, 2014.] AGRIEX CO., LTD., petitioner, vs. HON. TITUS B.
VILLANUEVA, Commissioner, Bureau of Customs (now replaced by HON. ANTONIO M.
BERNARDO), and HON. BILLY C. BIBIT, Collector of Customs, Port of Subic (now replaced
by HON. EMELITO VILLARUZ), respondents. – Customs, Jurisdiction over Subic Freeport.
8. NURSERY CARE CORPORATION; SHOEMART, INC.; STAR APPLIANCE CENTER, INC.; H&B,
INC.; SUPPLIES STATION, INC.; and HARDWARE WORKSHOP, INC., petitioners, vs.
ANTHONY ACEVEDO, in his capacity as THE TREASURER OF MANILA; and THE CITY OF
MANILA, respondents. – General Principles, Double Taxation; Local Taxation, Business
Tax.
9. [G.R. No. 188260. November 13, 2013.] LUZON HYDRO CORPORATION, petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, respondent. – VAT, Input VAT Refund
Requisites.
10. [G.R. No. 173373. July 29, 2013.] H. TAMBUNTING PAWNSHOP, INC., petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, respondent. – Income Tax, Deductions.
11. [G.R. No. 160949. April 4, 2011.] COMMISSIONER OF INTERNAL REVENUE, petitioner,
vs. PL MANAGEMENT INTERNATIONAL PHILIPPINES, INC., respondent. ‐ Remedies,
Refund, Irrevocability Rule.
12. [G.R. No. 172394. October 13, 2010.] H. TAMBUNTING PAWNSHOP, INC., petitioner, vs.
COMMISSIONER OF INTERNAL REVENUE, respondent. – VAT/Percentage Tax,
Pawnshops.