Library

Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1994 En Banc

88 decisions in 1994

Newest first
Newest firstOldest first
1994 En Banc Clear
  1. Dec 23, 1994 · CTA Case No. 4496 · Division CHARlERED BANK <now na me d as Standard Chartered Bani<, et al. vs. ·- THE COMMISSIONER OF INTERNAL REVENUE CTA Case No. 4496
  2. Dec 14, 1994 · CTA Case No. 3967 · Division CTA Case No. 3967 CTA Case No. 3967
  3. Dec 12, 1994 · CTA Case No. 4687 · Division Benguet Corporation, et al. vs. Commissioner of Internal Proulgated: Revenue, et al. CTA Case No. 4687
  4. Dec 1, 1994 · CTA Case No. 4796 · Division Ramon R. Del Rosario, Jr. vs. C.1.A. Case No. 4796 Commissioner of CTA Case No. 4796
  5. Nov 23, 1994 · CTA Case No. 4587 · Division Fortune Tobacco Corporation vs. Commissioner of Internal Revenue CTA Case No. 4587
  6. Nov 21, 1994 · CTA Case No. 4647 · Division Consolidated Bani< and Trust Company vs. The Commissioner of Internal Revenue CTA Case No. 4647
  1. Nov 9, 1994 · CTA Case No. 4400 · Division . I ~ · - · Republic of the PHIL.IPPINES Court of Tax Appeals Uuezon City Hawfh Ian - Philippine Company vs. He Commissioner of In-Rernal Revenue CTA Case No. 4400
  2. Oct 28, 1994 · CTA Case No. 4656 · Division CTA Case No. 4656 CTA Case No. 4656
  3. Oct 28, 1994 · CTA Case No. 4233 · Division PBP Financing and Leasing Corporation, et al. vs. =. C. T.A. C~S~ No~ 42~3 Commissioner of Internal Revenue CTA Case No. 4233
  4. Oct 27, 1994 · CTA Case No. 4800 · Division Rural Bank of Cotabato, Inc. vs. Honorable Commissioner, et al. CTA Case No. 4800
  5. Oct 24, 1994 · CTA Case No. 4323 · Division Philippine Electrical Manufacturing Company vs. The Commissioner of Internal Revenue CTA Case No. 4323
  6. Oct 20, 1994 · CTA Case No. 4703 · Division Standard Chartered Bank ~ vs. C_T_a_ Case No_ 4703 the Commissioner of Internal Revenue CTA Case No. 4703
  7. Oct 6, 1994 · CTA Case No. 4616 · Division Fortune Tobacco Corporation vs. Commisioner of Internal Revenue CTA Case No. 4616
  8. Oct 6, 1994 · CTA Case No. 4450 · Division CTA Case No. 4450 CTA Case No. 4450
  9. Sep 30, 1994 · CTA Case No. 4788 · Division Maja Develupment Curpuret Lon vs. ~ C.17.A. Case No. 4788 Cummissiuner of Internal CTA Case No. 4788
  10. Sep 30, 1994 · CTA Case No. 4480 · Division MS & E Shipping Inc., Inc. vs. Commissioner of Customs CTA Case No. 4480
  11. Sep 30, 1994 · CTA Case No. 4212 · Division BPI Family Savings Bank, Inc., et al. vs. Commissioner of Internal CTA Case No. 4212
  12. Sep 20, 1994 · CTA Case No. 3582 · Division Curuan Timber Corporation, et al. vs. C.T.A. Gase No. 3582 Commissioner Revenue, et al. CTA Case No. 3582
  13. Sep 16, 1994 · CTA Case No. 4668 · Division Oceanic Wireless Network. Inc. Petitio N Er vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4668
  14. Sep 16, 1994 · CTA Case No. 4185 · Division Citibank, et al. vs. The Commissioner of Internal Revenue CTA Case No. 4185
  15. Sep 15, 1994 · CTA Case No. 4428 · Division Saturning A. Gazzingan vs. ~ Commissioner of Customs CTA Case No. 4428
  16. Sep 14, 1994 · CTA Case No. 4727 · Division 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
  17. Sep 6, 1994 · CTA Case No. 4617 · Division La Suerte Cigar and Cigarette Factory vs. Commissioner of Internal Revenue CTA Case No. 4617
  18. Sep 2, 1994 · CTA Case No. 4847 · Division Esheraldo Loquilber, et al. vs. Commissionier of Custors CTA Case No. 4847
  19. Sep 2, 1994 · CTA Case No. 4665 · Division 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