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Court of Tax Appeals decisions
8,629 decisions · 1954–2026
12 decisions in September 1994
Newest first
- Maja Develupment Curpuret Lon vs. ~ C.17.A. Case No. 4788 Cummissiuner of Internal CTA Case No. 4788
- MS & E Shipping Inc., Inc. vs. Commissioner of Customs CTA Case No. 4480
- BPI Family Savings Bank, Inc., et al. vs. Commissioner of Internal CTA Case No. 4212
- Curuan Timber Corporation, et al. vs. C.T.A. Gase No. 3582 Commissioner Revenue, et al. CTA Case No. 3582
- Oceanic Wireless Network. Inc. Petitio N Er vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4668
- Citibank, et al. vs. The Commissioner of Internal Revenue CTA Case No. 4185
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- Saturning A. Gazzingan vs. ~ Commissioner of Customs CTA Case No. 4428
- R -:.PUBLIC OF ·, et al. vs. COMMISSIONER OF '·INTERNAL REVENUE, Res pondent. X - - - - - - - - - - - - - - - - DECISI ON This is a claim for refund or in alternative, issuance of a TAX credi t certifica t e:.for the amount of P410, 025. 02 representing unutilized/ unapplied creditable withholding TAX payme nts for TAXa ble yea r ending December 31, 1989. Pet itioner i s a duly registered domesti c corporation engaged in real state business particularly in the leasing of its buildings and pieces of real estate specifically to Citytrust Bank.ng Cor poration. In c alendar year 1989, Citytrust Banking Corporation paid rentals of real property to petitioner in the tot a l amount of P8, 200, 520.58 from whic h it withheld the equivalent of 5% or P410,025.02 pursuant to Revenue Regulati o ns No. 5 - 85 or the Expande d Withholding TAX Regulations. 88& CTA Case No. 4727
- La Suerte Cigar and Cigarette Factory vs. Commissioner of Internal Revenue CTA Case No. 4617
- Esheraldo Loquilber, et al. vs. Commissionier of Custors CTA Case No. 4847
- Republic Gf the Philippines Court of Tax Appeals Quezon City¥ Systematics Ing. and Rank of the Philippine Islands, et al. vs. C.T.F. Case No. 4665 Commissioner of Internal Promulgatede:' - Revenue CTA Case No. 4665
- Lepanto Consolidated Mining Company, Inc. vs. Commissioner of Internal. Promulgated: | a CTA Case No. 4172