Library

Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1992 Division

54 decisions in 1992

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1992 Division Clear
  1. May 28, 1992 · CTA Case No. 4113 · Division Orient Pacific Capital Investment Corporation, et al. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4113
  2. May 28, 1992 · CTA Case No. 3693 · Division CTA Case No. 3693 CTA Case No. 3693
  3. May 15, 1992 · CTA Case No. 3162 · Division ABS-CBN Broadcasting Corporation and Scan, Inc. vs. ~ Commissioner of Custons CTA Case No. 3162
  4. May 8, 1992 · CTA Case No. 3757 · Division Husky Oil, Inc. vs. Cc. T.A. Case No. 3757 the Commissioner Gf Internal Revenue, et al. CTA Case No. 3757
  5. Apr 27, 1992 · CTA Case No. 4472 · Division Woodworks, et al. vs. Commissioner of Internal Revenue CTA Case No. 4472
  6. Apr 27, 1992 · CTA Case No. 4353 · Division Magsaysay Lines, Inc., et al. vs. Commissioner of Internal Revenue CTA Case No. 4353
  1. Apr 23, 1992 · CTA Case No. 4402 · Division CTA Case No. 4402 CTA Case No. 4402
  2. Apr 21, 1992 · CTA Case No. 3925 · Division CTA Case No. 3925 CTA Case No. 3925
  3. Apr 20, 1992 · CTA Case No. 2036 · Division Baganga Bay Forest Working Unit vs. Commissioner of Internal Revenue CTA Case No. 2036
  4. Apr 10, 1992 · CTA Case No. 4168 · Division Jardine Davies Inc. vs. Commissioner of Internal RE.V~Nue CTA Case No. 4168
  5. Apr 8, 1992 · CTA Case No. 4283 · Division Republic of the Philippir£8 Court of Tax Appeals Quezor City Kawilihan Pastries & Take Home Counter, Inc. vs. Commissioner of Internal Revenue CTA Case No. 4283
  6. Apr 6, 1992 · CTA Case No. 4226 · Division Jose Roble, Jr. vs. TT£ Commissioner of Customs CTA Case No. 4226
  7. Mar 30, 1992 · CTA Case No. 4206 · Division CTA Case No. 4206 CTA Case No. 4206
  8. Mar 30, 1992 · CTA Case No. 4129 · Division CTA Case No. 4129 CTA Case No. 4129
  9. Mar 30, 1992 · CTA Case No. 3812 · Division Republic Op Tri PHILIPPIMI8 Court of Tax Appeals Quezom City Beecham Group. P.L.C, et al. vs. The Commissioner of Internal Revenue CTA Case No. 3812
  10. Mar 23, 1992 · CTA Case No. 4595 · Division CTA Case No. 4595 CTA Case No. 4595
  11. Mar 23, 1992 · CTA Case No. 4485 · Division Court of Tax Appeals Feagle Construction Corporation, et al. vs. Commissioter of Internal Revenue, et al. CTA Case No. 4485
  12. Mar 17, 1992 · CTA Case No. 4638 · Division CTA Case No. 4638 CTA Case No. 4638
  13. Mar 17, 1992 · CTA Case No. 4272 · Division Republic of the Philippimeb Court of Tax Appeals Qukzom City Standard Chartered Bank vs. The Commissioner of Internal Revenue CTA Case No. 4272
  14. Mar 17, 1992 · CTA Case No. 4148 · Division Paseo Realty & Development Corporation vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4148
  15. Mar 17, 1992 · CTA Case No. 3081 · Division Western International Hotels Company Philippine Branch vs. The Acting Commissioner of Internal Revenue CTA Case No. 3081
  16. Mar 16, 1992 · CTA Case No. 2899 · Division Republic of the Philippimis Court of Tax Appeals Quezom City Planters Products, Inc. vs. Commissioner of Internal Revenue CTA Case No. 2899
  17. Feb 21, 1992 · CTA Case No. 4406 · Division Nestle Philippines, et al. vs. Hon. Salvador 11.. L'Jison CTA Case No. 4406
  18. Feb 17, 1992 · CTA Case No. 4614 · Division Heirs of Spouses Nazario Del Rosario & Eufemia De Ocampo, et al. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4614
  19. Feb 14, 1992 · CTA Case No. 3779 · Division 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