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Court of Tax Appeals decisions
8,629 decisions · 1954–2026
5 decisions in February 1992
Newest first
- Nestle Philippines, et al. vs. Hon. Salvador 11.. L'Jison CTA Case No. 4406
- Heirs of Spouses Nazario Del Rosario & Eufemia De Ocampo, et al. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4614
- SMITH-KLINE & FRENCH OVERSEAS CO., and SMITH-KLINE & FRENCH INTERNATIONAL CO., Petit i onet~s vs. COMMISSIONER OF INTERNAL REVENUE, Hespondent. X - - - - - - - - - - X D E C I I 0 N The instant case presents a fairly similar que s tion as that presented in S11ith Kline & French Overseas Co., and S11ith Kline & French Int ern.at i onal Co. v. The Co11111 i ssi oner of Internal Revenue, •:::0, June 30, 1989. The issue raised is whether or not petitioners are entitled to the refund of alleged erroneously paid withholding TAX at source on t~oyalties due a non- t~esident fot~ eign cot~pot~ ation not engaged in trade or business in the Philippines. The material facts are undisputed. Petitionet~ Smit h Kline & French Ovet~seas Co. <SK&FO> is a fot~ eign cot~ pot~ation duly licensed to engage in business in the Philippines with 66 CTA Case No. 3779
- Eternit Corporation vs. Commissioner of Internal Revenue CTA Case No. 2369
- Demetrios Roumeliotes vs. Commissioner of Customs, et al. CTA Case No. 4387