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Court of Tax Appeals decisions
8,629 decisions · 1954–2026
3 decisions in October 1981
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- ~LL.L' Llh J.TR. of 1 H~ Ftliljppines Court of T A.'{ Appeal.~ or·~7.M\ Cll'Y /1\Hadeo Briones, Jr. vs. CO!VL.MISSIONER of Interl'Jal Revenue CTA Case No. 3348
- ltEPUBL1C OJ' THR PHILJPPlNU COURT OF 'I'AX APPEALS Of"f70N CJTV I THE HANILA BANKING CORPORATION vs. ·rHE COr.iiUSSIOlJER OF IN'l'ERNAL REVBNUE, Hes >ondent. X - - - - - - - - - - - - X D B C I S I 0 N This action involving a claim for TAX credit is nothing more than a question of the legality of an imposition of adillinistrative penalty directed against late payment of the transaction TAX pre- scribed under ~ection 210\b of the TAX Code of 1977, as amended by Presidential Decree No. 1154, providin9 insotar as pertinent, that - "Comnercial paper transactions. - There shall be levied, et al. CTA Case No. 2993
- Repu Blic O F Tli& Ptli Ljppintts Couf"'T of Tax Appeals Ot:Lt?Ol"T City - /Carlos Yshael vs. The Commiss Io~, et al. CTA Case No. 1967